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1040 - Introductory Material
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What's New
- Introduction
- 1040 instructions reissued.
- Due date of return.
- Childless earned income credit (EIC).
- Secure access.
- Access your online account.
- New withholding tables.
- Personal exemption phaseout amounts increased for certain taxpayers.
- Medical and dental expenses.
- Limit on itemized deductions.
- Standard deduction amounts increased.
- Mailing your return.
- EIN needed to claim the American opportunity credit.
- W-2 verification code.
- Disaster tax relief.
- Filing Requirements
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Line Instructions for Form 1040
- Introduction
- Name and Address
- Social Security Number (SSN)
- Presidential Election Campaign Fund
- Filing Status
- Exemptions
- Line 6cDependents
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Definitions and Special Rules
- Adopted child.
- Adoption taxpayer identification numbers (ATINs).
- Children of divorced or separated parents.
- Exception to citizen test.
- Exception to gross income test.
- Exception to time lived with you.
- Foster child.
- Kidnapped child.
- Married person.
- Multiple support agreements.
- Permanently and totally disabled.
- Public assistance payments.
- Qualifying child of more than one person.
- Social security number.
- Student.
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Income
- Foreign-Source Income
- Chapter 11 Bankruptcy Cases
- Community Property States
- Rounding Off to Whole Dollars
- Line 7
- Line 8a
- Line 8b
- Line 9a
- Line 9b
- Line 10
- Line 11
- Line 12
- Line 13
- Line 14
- Lines 15a and 15b
- Lines 16a and 16b
- Line 19
- Lines 20a and 20b
- Line 21
- Adjusted Gross Income
- Tax and Credits
- Other Taxes
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Payments
- Line 64
- Line 65
- Lines 66a and 66b Earned Income Credit (EIC)
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- Adopted child.
- Church employees.
- Clergy.
- Combat pay, nontaxable.
- Credit figured by the IRS.
- Exception to time lived with you.
- Form 4797 filers.
- Form 8862, who must file.
- Foster child.
- Married child.
- Members of the military.
- Nonresident aliens.
- Permanently and totally disabled.
- Qualifying child of more than one person.
- Social security number (SSN).
- Student.
- Welfare benefits, effect of credit on.
- EIC Table
- Line 67
- Line 68
- Line 69
- Line 70
- Line 71
- Line 72
- Line 73
- Refund
- Amount You Owe
- Third Party Designee
- Sign Your Return
- Identity Protection PIN
- Paid Preparer Must Sign Your Return
- Assemble Your Return
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What's New
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1040 - Main Contents
- Tax Table
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General Information
- Introduction
- How To Avoid Common Mistakes
- Innocent Spouse Relief
- Income Tax Withholding and Estimated Tax Payments for 2018
- Secure Your Tax Records From Identity Theft
- How Do You Make a Gift To Reduce Debt Held By the Public?
- How Long Should Records Be Kept?
- Amended Return
- Need a Copy of Your Tax Return Information?
- Death of a Taxpayer
- Past Due Returns
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How To Get Tax Help
- Preparing and filing your tax return.
- Getting answers to your tax law questions.
- Getting tax forms and publications.
- Access your online account (Individual taxpayers only).
- Using direct deposit.
- Delayed refund for returns claiming certain credits.
- Getting a transcript or copy of a return.
- Using online tools to help prepare your return.
- Resolving tax-related identity theft issues.
- Checking on the status of your refund.
- Making a tax payment.
- What if I cant pay now?
- Checking the status of an amended return.
- Understanding an IRS notice or letter.
- Contacting your local IRS office.
- Watching IRS videos.
- Getting tax information in other languages.
- Interest and Penalties
- Refund Information
- Tax Topics
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List of Tax Topics
- IRS Help Available
- IRS Procedures
- Collection
- Alternative Filing Methods
- General Information
- Which Forms to File
- Types of Income
- Adjustments to Income
- Itemized Deductions
- Tax Computation
- Tax Credits
- IRS Notices
- Basis of Assets, Depreciation, and Sale of Assets
- Employer Tax Information
- Electronic Media Filers1099 Series and Related Information Returns
- Tax Information for U.S. Resident Aliens and Citizens Living Abroad
- Tax Information for Residents of Puerto Rico
- Order Form for Forms and Publications
- Major Categories of Federal Income and Outlays for Fiscal Year 2016
- 1040 - Additional Material
1040 (2017)
Instructions
2017
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The Taxpayer Advocate Service Is Here To Help You
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What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What can the Taxpayer Advocate Service do for you? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
How can you reach us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is at www.TaxpayerAdvocate.IRS.gov and in your local directory. You can also call us at 1-877-777-4778. How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS. |
| Low Income Taxpayer Clinics Help Taxpayers | |
| Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information, and to find a clinic near you, read the LITC page on IRS.gov/LITC or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676. | |
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Suggestions for Improving the IRS
Taxpayer Advocacy Panel |
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| Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free). | |
Introduction
For information about any additional changes to the 2017 tax law or any other developments affecting Form 1040 or its instructions, go to IRS.gov/Form1040.
1040 instructions reissued.
The Instructions for Form 1040 are being revised and reissued due to recent legislation that extended certain tax benefits. These tax benefits include the following.
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Tuition and fees deduction.
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Deduction for mortgage insurance premiums.
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Residential energy property credit.
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Nonbusiness energy property credit.
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Alternative fuel vehicle refueling credit.
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Indian employment credit.
References to these tax benefits have been added back to these instructions accordingly.
Due date of return.
File Form 1040 by April 17, 2018. The due date is April 17, because April 15 is a Sunday and the Emancipation Day holiday in the District of Columbia is observed on April 16—even if you do not live in the District of Columbia.
Childless earned income credit (EIC).
If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child as a qualifying child, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child. For more information, see Pub. 596.
Secure access.
To combat identity fraud, the IRS has upgraded its identity verification process for certain self-help tools on IRS.gov. To find out what types of information new users will need, go to IRS.gov/SecureAccess.
Access your online account.
You must authenticate your identity. To securely log in to your federal tax account go to IRS.gov/Account. View the amount you owe, review 18 months of payment history, access online payment options, and create or modify an online payment agreement. You can also access your tax records online.
New withholding tables.
To reflect changes made by the tax reform legislation, the IRS has released updated income-tax withholding tables. The new withholding tables are designed to work with the Form(s) W-4 you have already filed with your employer. To see if you need to have your withholding increased or decreased, use the IRS Withholding Calculator at IRS.gov/W4App. The calculator is being revised to take into account these changes and should be available by the end of February.
Personal exemption phaseout amounts increased for certain taxpayers.
Your personal exemption is $4,050 but the amount is reduced if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er). See the instructions for line 42.
Medical and dental expenses.
You can deduct the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. See the Instructions for Schedule A.
Limit on itemized deductions.
You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than $156,900 if married filing separately; $261,500 if single; $287,650 if head of household; or $313,800 if married filing jointly or qualifying widow(er).
Standard deduction amounts increased.
For 2017, the standard deduction for married individuals filing a joint return and qualifying widow(er)s has increased to $12,700; for head of household filers the amount has increased to $9,350; and for single filers and married individuals filing separate returns the amount has increased to $6,350.
Mailing your return.
If you live in Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, or West Virginia and you are mailing in your return, you will need to mail it to a different address this year. See Where Do You File? at the end of these instructions.
EIN needed to claim the American opportunity credit.
To claim the American opportunity credit, you need to have the employer identification number (EIN) of the institution to which your qualified expenses were paid. See the Instructions for Form 8863.
W-2 verification code.
A new "verification code" box will appear on Form W-2, but not all W-2s will have a 16-digit code in box 9. If you e-file and your W-2 has a verification code in box 9, enter it when prompted by your tax software. Don’t enter the verification code if you file your return on paper.
Disaster tax relief.
Disaster tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the following. For more information on these and other disaster-related tax benefits, see Pub. 976.
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An increased standard deduction based on your qualified disaster losses. See the instructions for line 40 and the Instructions for Schedule A for information on qualifying for and figuring the increased standard deduction.
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Election to use your 2016 earned income to figure your 2017 earned income credit. See the instructions for lines 66a and 66b for more information on this election.
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Election to use your 2016 earned income to figure your 2017 additional child tax credit. See the instructions for line 67 and the Instructions for Schedule 8812 for more information on this election.
Introduction
These rules apply to all U.S. citizens, regardless of where they live, and resident aliens.
Have you tried IRS e-file ? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.
Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use Tax Topic 901 to see if they must file.
Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax withheld. You also should file if you are eligible for any of the following credits.
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Earned income credit.
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Additional child tax credit.
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American opportunity credit.
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Credit for federal tax on fuels.
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Premium tax credit.
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Health coverage tax credit.
See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).
Requirement to reconcile advance payments of the premium tax credit.
If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2017 and advance payments of the premium tax credit were made for this coverage, you must file a 2017 return and attach Form 8962. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.
You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2017 return, you do not have to attach Form 8962.
Exception for certain children under age 19 or full-time students.
If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2017 or was a full-time student under age 24 at the end of 2017. To do so, use Form 8814. If you make this election, your child doesn't have to file a return. For details, use Tax Topic 553 or see Form 8814.
A child born on January 1, 1994, is considered to be age 24 at the end of 2017. Do not use Form 8814 for such a child.
Resident aliens.
These rules also apply if you were a resident alien. Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.
Nonresident aliens and dual-status aliens.
These rules also apply if you were a nonresident alien or a dual-status alien and both of the following apply.
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You were married to a U.S. citizen or resident alien at the end of 2017.
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You elected to be taxed as a resident alien.
See Pub. 519 for details.
Specific rules apply to determine if you are a resident alien, nonresident alien, or dual-status alien. Most nonresident aliens and dual-status aliens have different filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law.
File Form 1040 by April 17, 2018. (The due date is April 17, instead of April 15, because April 15 falls on a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.) If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
If you e-file your return, there is no need to mail it. However, if you choose to mail it, filing instructions and addresses are at the end of these instructions.
What if You Can't File on Time?
You can get an automatic 6-month extension if, no later than the date your return is due, you file Form 4868. For details, see Form 4868. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return.
An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don’t pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.
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You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
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You are in military or naval service on duty outside the United States and Puerto Rico.
This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2018, you file Form 4868. This 4-month extension of time to file doesn't extend the time to pay your tax. See Form 4868.
Private Delivery Services
If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the "timely mailing treated as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
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UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
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FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.
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DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, DHL Import Express Worldwide.
To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.
The private delivery service can tell you how to get written proof of the mailing date.
Chart A—For Most People
| IF your filing status is . . . | AND at the end of 2017
you were* . . . |
THEN file a return if your gross
income** was at least . . . |
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| Single
(see the instructions for line 1) |
under 65
65 or older |
$10,400
11,950 |
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| Married filing jointly***
(see the instructions for line 2) |
under 65 (both spouses)
65 or older (one spouse) 65 or older (both spouses) |
$20,800
22,050 23,300 |
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| Married filing separately (see the instructions for line 3) | any age | $4,050 | |||
| Head of household (see the instructions for line 4) | under 65
65 or older |
$13,400
14,950 |
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| Qualifying widow(er) (see the instructions for line 5) | under 65
65 or older |
$16,750
18,000 |
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| * If you were born on January 1, 1953, you are considered to be age 65 at the end of 2017. (If your spouse died in 2017 or if you are preparing a return for someone who died in 2017, see Pub. 501.) | |||||
| ** Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2017 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. | |||||
| *** If you didn't live with your spouse at the end of 2017 (or on the date your spouse died) and your gross income was at least $4,050, you must file a return regardless of your age. | |||||
Chart B—For Children and Other Dependents (See the instructions for line 6c to find out if someone can claim you as a dependent.)
| If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. | |||||||
| In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. | |||||||
| Single dependents. Were you either age 65 or older or blind? | |||||||
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| Married dependents. Were you either age 65 or older or blind? | |||||||
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Chart C—Other Situations When You Must File
| You must file a return if any of the six conditions below apply for 2017. | ||
| 1. | You owe any special taxes, including any of the following. | |
| a. | Alternative minimum tax. | |
| b. | Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. | |
| c. | Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself. | |
| d. | Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes. | |
| e. | Recapture of first-time homebuyer credit. See the instructions for line 60b. | |
| f. | Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. See the instructions for line 62. | |
| g. | Recapture taxes. See the instructions for lines 44, 60b, and 62. | |
| 2. | You (or your spouse, if filing jointly) received health savings account, Archer MSA, or Medicare Advantage MSA distributions. | |
| 3. | You had net earnings from self-employment of at least $400. | |
| 4. | You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. | |
| 5. | Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095-A showing the amount of the advance payments. | |
| 6. | Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent. You or whoever enrolled you should have received Form(s) 1099-H showing the amount of the advance payments. | |
Where To Report Certain Items From 2017 Forms W-2, 1095, 1097, 1098, and 1099
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File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax withheld in your deduction on that line.
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| Form | Item and Box in Which It Should Appear | Where To Report | |||
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| W-2 | Wages, tips, other compensation (box 1) | Form 1040, line 7 | |||
| Allocated tips (box 8) | See Wages, Salaries, Tips, etc. | ||||
| Dependent care benefits (box 10) | Form 2441, Part III | ||||
| Adoption benefits (box 12, code T) | Form 8839, line 20 | ||||
| Employer contributions to an
Archer MSA (box 12, code R) |
Form 8853, line 1 | ||||
| Employer contributions to a health savings account (box 12, code W) | Form 8889, line 9 | ||||
| Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) | See the instructions for Form 1040, line 62 | ||||
| W-2G | Reportable winnings (box 1) | Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) | |||
| 1095-A | Advance payment of premium tax credit (line 33, column c) | See Form 8962 and its instructions | |||
| 1097-BTC | Bond tax credit | See Form 8912 and its instructions | |||
| 1098 | Mortgage interest (box 1) | Schedule A, line 10, but first see the instructions on Form 1098* | |||
| Refund of overpaid interest (box 4) | Form 1040, line 21, but first see the instructions on Form 1098* | ||||
| Mortgage insurance premiums (box 5) | See the instructions for Schedule A, line 13* | ||||
| Points (box 6) | Schedule A, line 10, but first see the instructions on Form 1098* | ||||
| 1098-C | Contributions of motor vehicles, boats, and airplanes | Schedule A, line 17 | |||
| 1098-E | Student loan interest (box 1) | See the instructions for Form 1040, line 33* | |||
| 1098-MA | Homeowner mortgage payments (box 3) | Schedule A, but first see the instructions on Form 1098-MA | |||
| 1098-T | Qualified tuition and related expenses (box 1) | See the instructions for Form 1040, line 34, or Form 1040, line 50; but first see the instructions on Form 1098-T* | |||
| 1099-A | Acquisition or abandonment of secured property | See Pub. 4681 | |||
| 1099-B | Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g) | Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949 | |||
| Aggregate profit or (loss) on contracts (box 11) | Form 6781, line 1 | ||||
| Bartering (box 13) | See Pub. 525 | ||||
| 1099-C | Canceled debt (box 2) | See Pub. 4681 | |||
| 1099-DIV | Total ordinary dividends (box 1a) | Form 1040, line 9a | |||
| Qualified dividends (box 1b) | See the instructions for Form 1040, line 9b | ||||
| Total capital gain distributions (box 2a) | Form 1040, line 13, or, if required, Schedule D, line 13 | ||||
| Unrecaptured section 1250 gain (box 2b) | See the instructions for Schedule D, line 19 | ||||
| Section 1202 gain (box 2c) | See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D | ||||
| Collectibles (28%) gain (box 2d) | See the instructions for Schedule D, line 18 | ||||
| Nondividend distributions (box 3) | See the instructions for Form 1040, line 9a | ||||
| Investment expenses (box 5) | Schedule A, line 23 | ||||
| Foreign tax paid (box 6) | Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48 | ||||
| Exempt-interest dividends (box 10) | Form 1040, line 8b | ||||
| Specified private activity bond interest dividends (box 11) | Form 6251, line 12 | ||||
| 1099-G | Unemployment compensation (box 1) | See the instructions for Form 1040, line 19 | |||
| State or local income tax refunds, credits, or offsets (box 2) | See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the box 8 instructions | ||||
| RTAA payments (box 5) | Form 1040, line 21 | ||||
| Taxable grants (box 6) | Form 1040, line 21* | ||||
| Agriculture payments (box 7) | See the Instructions for Schedule F or Pub. 225* | ||||
| Market gain (box 9) | See the Instructions for Schedule F | ||||
| * If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. | |||||
| 1099-INT | Interest income (box 1) | See the instructions on Form 1099-INT | |||
| Early withdrawal penalty (box 2) | Form 1040, line 30 | ||||
| Interest on U.S. savings bonds and
Treasury obligations (box 3) |
See the instructions on Form 1099-INT and the instructions for Form 1040, line 8a | ||||
| Investment expenses (box 5) | Schedule A, line 23 | ||||
| Foreign tax paid (box 6) | Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48 | ||||
| Tax-exempt interest (box 8) | Form 1040, line 8b | ||||
| Specified private activity bond interest (box 9) | Form 6251, line 12 | ||||
| Market discount (box 10) | Form 1040, line 8a | ||||
| Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13) | See the instructions on Form 1099-INT and Pub. 550 | ||||
| 1099-K | Payment card and third party network transactions | Schedule C, C-EZ, E, or F | |||
| 1099-LTC | Long-term care and accelerated death benefits | See Pub. 525 and the Instructions for Form 8853 | |||
| 1099-MISC | Rents (box 1) | See the Instructions for Schedule E* | |||
| Royalties (box 2) | See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub. 544)* | ||||
| Other income (box 3) | Form 1040, line 21* | ||||
| Nonemployee compensation (box 7) | Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form 1099-MISC | ||||
| Excess golden parachute payments (box 13) | See the instructions for Form 1040, line 62 | ||||
| Other (boxes 5, 6, 8, 9, 10, 14, and 15b) | See the instructions on Form 1099-MISC | ||||
| 1099-OID | Original issue discount (box 1)
Other periodic interest (box 2) |
See the instructions on Form 1099-OID | |||
| Early withdrawal penalty (box 3) | Form 1040, line 30 | ||||
| Market discount (box 5) | Form 1040, line 8a | ||||
| Acquisition premium (box 6) | See the instructions on Form 1099-OID and Pub. 550 | ||||
| Original issue discount on U.S. Treasury obligations (box 8) | See the instructions on Form 1099-OID | ||||
| Investment expenses (box 9) | Schedule A, line 23 | ||||
| Bond premium (box 10) | See the instructions on Form 1099-OID and Pub. 550 | ||||
| Tax-exempt OID (box 11) | Form 1040, line 8b, but first see the instructions on Form 1099-OID | ||||
| 1099-PATR | Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) | Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR | |||
| Domestic production activities deduction (box 6) | Form 8903, line 23 | ||||
| Credits and other deductions (boxes 7, 8, and 10) | See the instructions on Form 1099-PATR | ||||
| Patron's AMT adjustment (box 9) | Form 6251, line 27 | ||||
| 1099-Q | Qualified education program payments | See the instructions for Form 1040, line 21 | |||
| 1099-QA | Distributions from ABLE accounts | See the instructions for line 21, Form 5329, and Pub. 907 | |||
| 1099-R | Distributions from IRAs** | See the instructions for Form 1040, lines 15a and 15b | |||
| Distributions from pensions, annuities, etc. | See the instructions for Form 1040, lines 16a and 16b | ||||
| Capital gain (box 3) | See the instructions on Form 1099-R | ||||
| Disability income with code 3 in box 7 | See the instructions for Form 1040, line 7 | ||||
| 1099-S | Gross proceeds from real estate transactions
(box 2) |
Form 4797, Form 6252, Form 8824, or Form 8949 | |||
| Buyer's part of real estate tax (box 6) | See the instructions for Schedule A, line 6* | ||||
| 1099-SA | Distributions from health savings accounts (HSAs) | Form 8889, line 14a | |||
| Distributions from MSAs*** | Form 8853 | ||||
| SSA-1099 | Social security benefits | See the instructions for lines 20a and 20b | |||
| RRB-1099 | Railroad retirement benefits | See the instructions for lines 20a and 20b | |||
| * If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form instead. | |||||
| ** This includes distributions from Roth, SEP, and SIMPLE IRAs. | |||||
| *** This includes distributions from Archer and Medicare Advantage MSAs. | |||||
Introduction
You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details.
Section references are to the Internal Revenue Code.
Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.
If you filed a joint return for 2016 and you are filing a joint return for 2017 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2016 return.
Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
Address Change
If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.
Foreign Address
If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.
An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at SSA.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.
Check that both the name and SSN on your Forms 1040, W-2, and 1099 agree with your social security card. If they don’t, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.
IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
If you are a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN.
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
Some ITINs must be renewed. If you haven't used your ITIN on a federal tax return at least once for tax years 2014, 2015, or 2016, or if your ITIN has the middle digits 70, 71, 72, or 80 (9NN-70-NNNN), it expired at the end of 2017 and must be renewed if you need to file a federal tax return in 2018. You don't need to renew your ITIN if you don't need to file a federal tax return. You can find more information at IRS.gov/ITIN.
An ITIN is for tax use only. It doesn't entitle you to social security benefits or change your employment or immigration status under U.S. law.
For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.
If you receive an SSN after previously using an ITIN, stop using your ITIN. Use your SSN instead. Visit a local IRS office or write a letter to the IRS explaining that you now have an SSN and want all your tax records combined under your SSN. Details about what to include with the letter and where to mail it are at IRS.gov/ITIN.
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. The fund also helps pay for pediatric medical research. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse also can have $3 go to the fund. If you check a box, your tax or refund won't change.
Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.
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Married filing separately.
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Single.
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Head of household.
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Married filing jointly.
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Qualifying widow(er).
For information about marital status, see Pub. 501.
More than one filing status can apply to you. You can choose the one that will give you the lowest tax.
Line 1
Single
You can check the box on line 1 if any of the following was true on December 31, 2017.
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You were never married.
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You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2017, your divorce wasn't final (an interlocutory decree), you are considered married and can't check the box on line 1.
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You were widowed before January 1, 2017, and didn't remarry before the end of 2017. But if you have a child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.
Line 2
Married Filing Jointly
You can check the box on line 2 if any of the following apply.
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You were married at the end of 2017, even if you didn't live with your spouse at the end of 2017.
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Your spouse died in 2017 and you didn't remarry in 2017.
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You were married at the end of 2017, and your spouse died in 2018 before filing a 2017 return.
A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.
Joint and several tax liability.
If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:
-
You believe your spouse isn't reporting all of his or her income, or
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You don’t want to be responsible for any taxes due if your spouse doesn't have enough tax withheld or doesn't pay enough estimated tax.
See the instructions for line 3. Also see Innocent Spouse Relief under General Information, later.
Nonresident aliens and dual-status aliens.
Generally, a married couple can't file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2017, you can elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.
Line 3
Married Filing Separately
If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.
However, you usually will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if your spouse itemizes deductions.
Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter "NRA."
You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2017. See Married persons who live apart.
Line 4
Head of Household
This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.
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You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2017. But if, at the end of 2017, your divorce wasn't final (an interlocutory decree), you are considered married.
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You are married but lived apart from your spouse for the last 6 months of 2017 and you meet the other rules under Married persons who live apart .
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You are married to a nonresident alien at any time during the year and you don’t choose to treat him or her as a resident alien.
Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.
Test 1.
You paid over half the cost of keeping up a home that was the main home for all of 2017 of your parent whom you can claim as a dependent on line 6c, except under a multiple support agreement (see the line 6c instructions). Your parent didn't have to live with you.
Test 2.
You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you ).
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Any person whom you can claim as a dependent on line 6c. But don’t include:
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Your child whom you claim as your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions,
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Any person who is your dependent only because he or she lived with you for all of 2017, or
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Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions.
-
-
Your unmarried qualifying child who isn't your dependent.
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Your married qualifying child who isn't your dependent only because you can be claimed as a dependent on line 6c of someone else's 2017 return.
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Your qualifying child who, even though you are the custodial parent, isn't your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions.
‘
If the child isn't claimed as your dependent on line 6c, enter the child's name on line 4. If you don’t enter the name, it will take us longer to process your return.
Qualifying child.
To find out if someone is your qualifying child, see Step 1 of the line 6c instructions.
Dependent.
To find out if someone is your dependent, see the instructions for line 6c.
Exception to time lived with you.
Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.
If the person for whom you kept up a home was born or died in 2017, you still may be able to file as head of household. If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. If the person is anyone else, see Pub. 501.
Keeping up a home.
To find out what is included in the cost of keeping up a home, see Pub. 501.
Married persons who live apart.
Even if you weren’t divorced or legally separated at the end of 2017, you are considered unmarried if all of the following apply.
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You lived apart from your spouse for the last 6 months of 2017. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
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You file a separate return from your spouse.
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You paid over half the cost of keeping up your home for 2017.
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Your home was the main home of your child, stepchild, or foster child for more than half of 2017 (if half or less, see Exception to time lived with you , earlier).
-
You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents in the line 6c instructions.
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Line 5
Qualifying Widow(er)
You can check the box on line 5 and use joint return tax rates for 2017 if all of the following apply.
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Your spouse died in 2015 or 2016 and you didn't remarry before the end of 2017.
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You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2017:
-
The child had gross income of $4,050 or more,
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The child filed a joint return, or
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You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent on line 6c, enter the child’s name on line 4. If you don’t enter the name, it will take us longer to process your return.
-
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This child lived in your home for all of 2017. If the child didn't live with you for the required time, see Exception to time lived with you , later.
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You paid over half the cost of keeping up your home.
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You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.
If your spouse died in 2017, you can't file as qualifying widow(er). Instead, see the instructions for line 2.
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Dependent.
To find out if someone is your dependent, see the instructions for line 6c.
Exception to time lived with you.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable.
A child is considered to have lived with you for all of 2017 if the child was born or died in 2017 and your home was the child's home for the entire time he or she was alive.
Keeping up a home.
To find out what is included in the cost of keeping up a home, see Pub. 501.
You usually can deduct $4,050 on line 42 for each exemption you can take.
Line 6b
Spouse
Check the box on line 6b if either of the following applies.
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Your filing status is married filing jointly and your spouse can't be claimed as a dependent on another person's return.
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You were married at the end of 2017, your filing status is married filing separately or head of household, and both of the following apply.
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Your spouse had no income and isn't filing a return.
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Your spouse can't be claimed as a dependent on another person's return.
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If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during 2017, you can't take an exemption for your former spouse.
Dependents and Qualifying Child for Child Tax Credit
Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c and include a statement showing the information required in columns (1) through (4).
| A qualifying child is a child who is your... | |||
| Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) | |||
|
|||
| was ... | |||
| Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly) |
|||
| or | |||
| Under age 24 at the end of 2017, a student (defined later), and younger than you (or your spouse, if filing jointly) | |||
| or | |||
| Any age and permanently and totally disabled (defined later) | |||
|
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| Who didn't provide over half of his or her own support for 2017 (see Pub. 501) | |||
|
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| Who isn't filing a joint return for 2017
or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 501 for details and examples) |
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|
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| Who lived with you for more than half of 2017. If the child didn't live with you for the required time, see Exception to time lived with you, later. | |||
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If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2017, see Qualifying child of more than one person, later. | ||
1. Do you have a child who meets the conditions to be your qualifying child?
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Yes. |
Go to Step 2.
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No. |
Go to Step 4.
1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)
|
Yes. |
|
No. |
You can't claim this child as a dependent.
2. Was the child married?
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Yes. |
See Married person, later.
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No. |
3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2017 tax return? See Steps 1, 2, and 4.
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Yes. |
You can't claim any dependents. Go to Form 1040, line 7.
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No. |
You can claim this child as a dependent. Complete Form 1040, line 6c, columns (1) through (3) for this child. Then, go to Step 3.
1. Was the child under age 17 at the end of 2017?
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Yes. |
|
No. |
This child isn't a qualifying child for the child tax credit.
2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.)
|
Yes. |
This child is a qualifying child for the child tax credit. Check the box on Form 1040, line 6c, column (4).
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No. |
This child isn't a qualifying child for the child tax credit.
| A qualifying relative is a person who is your... | ||
| Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) | ||
| or | ||
| Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) | ||
| or | ||
| Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) | ||
| or | ||
| Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law | ||
| or | ||
| Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law. If the person didn't live with you for the required time, see Exception to time lived with you , later. | ||
|
||
| Who wasn't a qualifying child (see Step 1) of any taxpayer for 2017. For this purpose, a person isn't a taxpayer if he or she isn't required to file a U.S. income tax return and either doesn't file such a return or files only to get a refund of withheld income tax or estimated tax paid. See Pub. 501 for details and examples. | ||
|
||
| Who had gross income of less than $4,050 in 2017. If the person was permanently and totally disabled, see Exception to gross income test , later. | ||
|
||
| For whom you provided over half of his or her support in 2017. But see Children of divorced or separated parents , Multiple support agreements , and Kidnapped child , later. | ||
1. Does any person meet the conditions to be your qualifying relative?
|
Yes. |
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No. |
Go to Form 1040, line 7.
2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test , later.)
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Yes. |
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No. |
You can't claim this person as a dependent.
3. Was your qualifying relative married?
|
Yes. |
See Married person , later.
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No. |
4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2017 tax return? See Steps 1, 2, and 4.
|
Yes. |
You can't claim any dependents. Go to Form 1040, line 7.
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No. |
You can claim this person as a dependent. Complete Form 1040, line 6c, columns (1) through (3). Don’t check the box on Form 1040, line 6c, column (4).
Definitions and Special Rules
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Adoption taxpayer identification numbers (ATINs).
If you have a dependent who was placed with you for legal adoption and you don’t know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent isn't a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7.
If you didn't have an SSN (or ITIN) by the due date of your 2017 return (including extensions), you can't claim the child tax credit on either your original or an amended 2017 return, even if you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2017 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or an ITIN on or before the due date of your 2017 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
Children of divorced or separated parents.
A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply.
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The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2017 (whether or not they are or were married).
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The child received over half of his or her support for 2017 from the parents (and the rules on Multiple support agreements , later, don’t apply). Support of a child received from a parent's spouse is treated as provided by the parent.
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The child is in custody of one or both of the parents for more than half of 2017.
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Either of the following applies.
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The custodial parent signs Form 8332 or a substantially similar statement that he or she won't claim the child as a dependent for 2017, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement .
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A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2017.
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If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 52 and 67). However, this doesn't allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Pub. 501 for details.
Example.
Even if conditions (1) through (4) are met and the custodial parent signs Form 8332 or a substantially similar statement that he or she won’t claim the child as a dependent for 2017, this doesn't allow the noncustodial parent to claim the child as a qualifying child for the earned income credit. The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit.
Custodial and noncustodial parents.
The custodial parent is the parent with whom the child lived for the greater number of nights in 2017. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.
Post-1984 and pre-2009 decree or agreement.
The decree or agreement must state all three of the following.
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The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
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The other parent won't claim the child as a dependent.
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The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement.
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Cover page (include the other parent's SSN on that page).
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The pages that include all the information identified in (1) through (3) above.
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Signature page with the other parent's signature and date of agreement.
You must include the required information even if you filed it with your return in an earlier year.
Post-2008 decree or agreement.
If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can't include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support.
Exception to citizen test.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; and Step 4, question 2.
Exception to gross income test.
If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.
Exception to time lived with you.
Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children of divorced or separated parents , earlier, or Kidnapped child , later.
If the person meets all other requirements to be your qualifying child but was born or died in 2017, the person is considered to have lived with you for more than half of 2017 if your home was this person's home for more than half the time he or she was alive in 2017.
Any other person is considered to have lived with you for all of 2017 if the person was born or died in 2017 and your home was this person's home for the entire time he or she was alive in 2017.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Kidnapped child.
If your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).
Married person.
If the person is married and files a joint return, you can't claim that person as your dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. (See Pub. 501 for details and examples.) In that case, go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).
Multiple support agreements.
If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.
Permanently and totally disabled.
A person is permanently and totally disabled if, at any time in 2017, the person can't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.
Public assistance payments.
If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Pub. 501.
Qualifying child of more than one person.
Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.
-
Dependency exemption (line 6c).
-
Child tax credits (lines 52 and 67).
-
Head of household filing status (line 4).
-
Credit for child and dependent care expenses (line 49).
-
Exclusion for dependent care benefits (Form 2441, Part III).
-
Earned income credit (lines 66a and 66b).
No other person can take any of the six tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.
-
If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
-
If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
-
If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2017. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2017.
-
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2017.
-
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2017, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.
Example.
Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits just listed for which you otherwise qualify. Your mother can't claim any of those six tax benefits based on your daughter. However, if your mother's AGI is higher than yours and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 501.
If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you can't claim any benefits based on this child.
Social security number.
You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card isn't correct or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN) , earlier. If your dependent won't have a number by the date your return is due, see What if You Can't File on Time? earlier.
If your dependent child was born and died in 2017 and you do not have an SSN for the child, enter "Died" in column (2) and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.
If you didn't have an SSN (or ITIN) by the due date of your 2017 return (including extensions), you can't claim the child tax credit on either your original or an amended 2017 return, even if you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2017 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or an ITIN on or before the due date of your 2017 return (including extensions) and the IRS issues you an ATIN or an ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
Student.
A student is a child who during any part of 5 calendar months of 2017 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 21. Also see Pub. 525.
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.
If you worked abroad, you may be able to exclude part or all of your foreign earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.
Foreign retirement plans.
If you were a beneficiary of a foreign retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov//irb/2014-44_IRB/ar10.html, to find out if you can elect to defer tax on the undistributed income.
Report distributions from foreign pension plans on lines 16a and 16b.
Foreign accounts and trusts.
You must complete Part III of Schedule B if you:
-
Had a foreign account, or
-
Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Foreign financial assets.
If you had foreign financial assets in 2017, you may have to file Form 8938. See Form 8938 and its instructions.
Chapter 11 Bankruptcy Cases
If you are a debtor in a chapter 11 bankruptcy case, income taxable to the bankruptcy estate and reported on the estate's income tax return includes:
-
Earnings from services you performed after the beginning of the case (both wages and self-employment income), and
-
Income from property described in section 541 of title 11 of the U.S. Code that you either owned when the case began or that you acquired after the case began and before the case was closed, dismissed, or converted to a case under a different chapter.
Because this income is taxable to the estate, don’t include this income on your own individual income tax
return. The only exception is for purposes of figuring your self-employment tax. For that purpose, you must
take into account all your self-employment income for the year from services performed both before and after
the beginning of the case. Also, you (or the trustee, if one is appointed) must allocate between you and
the bankruptcy estate the wages, salary, or other compensation and withheld income tax reported to you on
Form W-2. A similar allocation is required for income and withheld income tax reported to you on Forms 1099.
You also must include a statement that indicates you filed a chapter 11 case and that explains how income
and withheld income tax reported to you on Forms W-2 and 1099 are allocated between you and the estate.
For more details, including acceptable allocation methods, see Notice 2006-83, 2006-40 I.R.B. 596, available
at
IRS.gov/irb/2006-40_IRB/ar12.html.
Community Property States
Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you usually must follow state law to determine what is community income and what is separate income. For details, see Form 8958 and Pub. 555.
Nevada, Washington, and California domestic partners.
A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555.
Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Line 7
Wages, Salaries, Tips, etc.
Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income also must be included in the total on line 7.
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All wages received as a household employee. An employer isn’t required to provide a Form W-2 to you if he or she paid you wages of less then $2,000 in 2017. If you received wages as a household employee and you didn’t receive a Form W-2 because an employer paid you less than $2,000 in 2017, enter "HSH" and the amount not reported to you on a Form W-2 in the space to the left of line 7. For information on employment taxes for household employees, see Tax Topic 756.
-
Tip income you didn't report to your employer. This should include any allocated tips shown in box 8 on your Form(s) W-2 unless you can prove that your unreported tips are less than the amount in box 8. Allocated tips aren't included as income in box 1. See Pub. 531 for more details. Also include the value of any noncash tips you received, such as tickets, passes, or other items of value. Although you don’t report these noncash tips to your employer, you must report them on line 7.
You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for line 58.
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Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits.
-
Employer-provided adoption benefits, which should be shown in box 12 of your Form(s) W-2 with code T. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You also may be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2017.
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Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount on the dotted line next to line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7.
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Excess elective deferrals. The amount deferred should be shown in box 12 of your Form W-2, and the "Retirement plan" box in box 13 should be checked. If the total amount you (or your spouse if filing jointly) deferred for 2017 under all plans was more than $18,000 (excluding catch-up contributions as explained later), include the excess on line 7. This limit is (a) $12,500 if you have only SIMPLE plans, or (b) $21,000 for section 403(b) plans if you qualify for the 15-year rule in Pub. 571. Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 7. They already are included as income in box 1 of your Form W-2.
A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.
If you were age 50 or older at the end of 2017, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.
You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.
-
Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer. But see Insurance Premiums for Retired Public Safety Officers in the instructions for lines 16a and 16b. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 16a and 16b. Payments from an IRA are reported on lines 15a and 15b.
-
Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings). But don’t include distributions from an IRA* on line 7. Instead, report distributions from an IRA on lines 15a and 15b.
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Wages from Form 8919, line 6.
| * This includes a Roth, SEP, or SIMPLE IRA. |
If you were, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.
Your employer is required to provide or send Form W-2 to you no later than
January 31, 2018. If you don’t receive it by early February, use
Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you still must report your
earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
Line 8a
Taxable Interest
Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.
For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.
Interest credited in 2017 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2017 income. For details, see Pub. 550.
If you get a 2017 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2017, see Pub. 550.
Line 8b
Tax-Exempt Interest
If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 8b. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 8b (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 8b (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.
Also include on line 8b any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.
Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.
Line 9a
Ordinary Dividends
Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.
You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.
Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.
Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.
Line 9b
Qualified Dividends
Enter your total qualified dividends on
line 9b. Qualified dividends also are included in the ordinary dividend total required to be shown on
line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these
dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends
if you received dividends not reported on Form 1099-DIV.
Exception.
Some dividends may be reported as qualified dividends in box 1b of Form 1099-DIV but aren't qualified dividends. These include:
-
Dividends you received as a nominee. See the Schedule B instructions.
-
Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock isn't entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details.
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Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. When counting the number of days you held the stock, you can't count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described.
-
Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property.
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Payments in lieu of dividends, but only if you know or have reason to know that the payments aren't qualified dividends.
Example 1.
You bought 5,000 shares of XYZ Corp. common stock on July 8, 2017. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 16, 2017. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2017. You held your shares of XYZ Corp. for only 34 days of the 121-day period (from July 9, 2017, through August 11, 2017). The 121-day period began on May 17, 2017 (60 days before the ex-dividend date), and ended on September 14, 2017. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days.
Example 2.
The facts are the same as in Example 1 except that you bought the stock on July 15, 2017 (the day before the ex-dividend date), and you sold the stock on September 16, 2017. You held the stock for 63 days (from July 16, 2017, through September 16, 2017). The $500 of qualified dividends shown in box 1b of Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2017, through September 14, 2017).
Example 3.
You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2017. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 16, 2017. The ABC Mutual Fund advises you that the part of the dividend eligible to be treated as qualified dividends equals 2 cents a share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2017. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.
Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 44 for details.
Line 10
Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.
If you received a refund, credit, or offset of state or local income taxes in 2017, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2017 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.
If you chose to apply part or all of the refund to your 2017 estimated state or local income tax, the amount applied is treated as received in 2017. If the refund was for a tax you paid in 2016 and you deducted state and local income taxes on line 5 of your 2016 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.
Exception.
See Itemized Deduction Recoveries in Pub. 525 instead of using the State and Local Income Tax Refund Worksheet in these instructions if any of the following applies.
-
You received a refund in 2017 that is for a tax year other than 2016.
-
You received a refund other than an income tax refund, such as a general sales tax or real property tax refund, in 2017 of an amount deducted or credit claimed in an earlier year.
-
The amount on your 2016 Form 1040, line 42, was more than the amount on your 2016 Form 1040, line 41.
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You had taxable income on your 2016 Form 1040, line 43, but no tax on your Form 1040, line 44, because of the 0% tax rate on net capital gain and qualified dividends in certain situations.
-
Your 2016 state and local income tax refund is more than your 2016 state and local income tax deduction minus the amount you could have deducted as your 2016 state and local general sales taxes.
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You made your last payment of 2016 estimated state or local income tax in 2017.
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You owed alternative minimum tax in 2016.
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You couldn't use the full amount of credits you were entitled to in 2016 because the total credits were more than the amount shown on your 2016 Form 1040, line 47.
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You could be claimed as a dependent by someone else in 2016.
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You received a refund because of a jointly filed state or local income tax return, but you aren't filing a joint 2017 Form 1040 with the same person.
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You had to use the Itemized Deductions Worksheet in the 2016 Instructions for Schedule A and both of the following apply.
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You couldn't deduct all of the amount on the 2016 Itemized Deductions Worksheet, line 1.
-
The amount on line 8 of that 2016 worksheet would be more than the amount on line 4 of that worksheet if the amount on line 4 were reduced by 80% of the refund you received in 2017.
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Line 11
Alimony Received
Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.
State and Local Income Tax Refund Worksheet—Line 10
|
Before you begin:
|
| 1. | Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2016 Schedule A, line 5 | 1. | |||||||||||||
| 2. | Enter your total itemized deductions from your 2016 Schedule A, line 29 | 2. | |||||||||||||
| Note. If the filing status on your 2016 Form 1040 was married filing separately and your spouse itemized deductions in 2016, skip lines 3 through 5, enter the amount from line 2 on line 6, and go to line 7. | |||||||||||||||
| 3. | Enter the amount shown below for the filing status claimed on your
2016 Form 1040. |
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3. | ||||||||||||||
| 4. | Did you fill in line 39a on your 2016 Form 1040? | ||||||||||||||
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Enter -0-. | 4. | |||||||||||||
|
Multiply the number in the box on line 39a of your 2016 Form 1040 by $1,250 ($1,550 if your 2016 filing status was single or head of household). | ||||||||||||||
| 5. | Add lines 3 and 4 | 5. | |||||||||||||
| 6. | Is the amount on line 5 less than the amount on line 2? | ||||||||||||||
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Subtract line 5 from line 2 | 6. | |||||||||||||
| 7. | Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10 | 7. | |||||||||||||
Line 13
Capital Gain or (Loss)
If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.
Exception 1.
You do not have to file Form 8949 or Schedule D if both of the following apply.
-
You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements).
-
None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).
Exception 2.
You must file Schedule D but generally don’t have to file Form 8949 if Exception 1 doesn't apply and your only capital gains and losses are:
-
Capital gain distributions;
-
A capital loss carryover from 2016;
-
A gain from Form 2439 or 6252 or Part I of Form 4797;
-
A gain or loss from Form 4684, 6781, or 8824;
-
A gain or loss from a partnership, S corporation, estate, or trust; or
-
Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS and for which you don’t need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949.
If Exception 1 applies, enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 13 and check the box on that line. If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 13 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.
If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 44 instructions to figure your tax.
Lines 15a and 15b
IRA Distributions
Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.
You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA (including a my RA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 15a blank and enter the total distribution (from Form 1099-R, box 1) on line 15b.
Exception 1.
Enter the total distribution on line 15a if you rolled over part or all of the distribution from one:
-
Roth IRA to another Roth IRA, or
-
IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).
Also, enter "Rollover" next to line 15b. If the total distribution was rolled over, enter -0- on line 15b. If the total distribution wasn't rolled over, enter the part not rolled over on line 15b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B.
If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2018, include a statement explaining what you did.
Exception 2.
If any of the following apply, enter the total distribution on line 15a and see Form 8606 and its instructions to figure the amount to enter on line 15b.
-
You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2017 or an earlier year. If you made nondeductible contributions to these IRAs for 2017, also see Pub. 590-A and Pub. 590-B.
-
You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 15b; you don’t have to see Form 8606 or its instructions.
-
Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2012 or an earlier year.
-
Distribution code Q is shown in box 7 of Form 1099-R.
-
-
You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2017.
-
You had a 2016 or 2017 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year.
-
You made excess contributions to your IRA for an earlier year and had them returned to you in 2017.
-
You recharacterized part or all of a contribution to a Roth IRA as a contribution to another type of IRA, or vice versa.
Exception 3.
If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a. If the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b unless Exception 2 applies to that part. Enter "QCD" next to line 15b.
A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70½ when the distribution was made.
Generally, your total QCDs for the year can't be more than $100,000. (On a joint return, your spouse also can have a QCD of up to $100,000.) The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. See Pub. 590-A for details.
You can't claim a charitable contribution deduction for any QCD not included in your income.
Exception 4.
If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 15a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 15b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 15b unless Exception 2 applies to that part. Enter "HFD" next to line 15b.
An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you generally can elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details.
The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III.
More than one exception applies.
If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 15b. For example: "Line 15b – $1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.
More than one distribution.
If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 15b. Enter the total amount of those distributions on line 15a.
You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1946, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 59 for details.
More information.
For more information about IRAs, see Pub. 590-A and Pub. 590-B.
Lines 16a and 16b
Pensions and Annuities
Special rules may apply if you received a distribution from a profit-sharing plan or retirement plan and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution on certain dates to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.
You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 16a and 16b. Instead, report them on line 7.
-
Disability pensions received before you reach the minimum retirement age set by your employer.
-
Corrective distributions (including any earnings) of excess elective deferrals or other excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.
Attach Form(s) 1099-R to Form 1040 if any federal income tax was withheld.
Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2017. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 16b; don’t make an entry on line 16a.
Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.
Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 16a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method , later, to find out if you must use that method to figure the taxable part.
You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.
If your Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified
Method or if the exclusion for retired public safety officers, discussed next, applies.
If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.
An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.
If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter "PSO" next to line 16b.
If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 7.
You must use the Simplified Method if either of the following applies.
-
Your annuity starting date was after July 1, 1986, and you used this method last year to figure the taxable part.
-
Your annuity starting date was after November 18, 1996, and both of the following apply.
-
The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity.
-
On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments.
-
If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).
If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.
Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.
If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.
If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.
Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.
Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 16a and 16b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.
Enter on line 16a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 16b. If the remaining amount is zero and you have no other distribution to report on line 16b, enter -0- on line 16b. Also, enter "Rollover" next to line 16b.
See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.
If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for line 59.
Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.
If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.
Line 19
Unemployment Compensation
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2017. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 19 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.
If you received an overpayment of unemployment compensation in 2017 and you repaid any of it in 2017, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter "Repaid" and the amount you repaid on the dotted line next to line 19. If, in 2017, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.
Lines 20a and 20b
Social Security Benefits
You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2017. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.
Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.
Exception.
Do not use the Social Security Benefits Worksheet in these instructions if any of the following applies.
-
You made contributions to a traditional IRA for 2017 and you or your spouse were covered by a retirement plan at work or through self-employment. Instead, use the worksheets in Pub. 590-A to see if any of your social security benefits are taxable and to figure your IRA deduction.
-
You repaid any benefits in 2017 and your total repayments (box 4) were more than your total benefits for 2017 (box 3). None of your benefits are taxable for 2017. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. For more details, see Pub. 915.
-
You file Form 2555, 2555-EZ, 4563, or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico. Instead, use the worksheet in Pub. 915.
Benefits for earlier year received in 2017? If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
Social security information.
Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 if needed. For more information and to set up an account, go to SSA.gov/myaccount.
Form RRB-1099.
If you need a replacement Form RRB-1099, call the Railroad Retirement Board at 1-877-772-5772 or go to www.rrb.gov.
Social Security Benefits Worksheet—Lines 20a and 20b
|
Before you begin:
|
| 1. | Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a | 1. | ||||||||||
| 2. | Multiply line 1 by 50% (0.50) | 2. | ||||||||||
| 3. | Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 | 3. | ||||||||||
| 4. | Enter the amount, if any, from Form 1040, line 8b | 4. | ||||||||||
| 5. | Combine lines 2, 3, and 4 | 5. | ||||||||||
| 6. | Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 | 6. | ||||||||||
| 7. | Is the amount on line 6 less than the amount on line 5? | |||||||||||
|
No. |
|
None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. | |||||||||
|
Yes. Subtract line 6 from line 5 | 7. | ||||||||||
| 8. | If you are:
|
8. | ||||||||||
|
||||||||||||
| 9. | Is the amount on line 8 less than the amount on line 7? | |||||||||||
|
No. |
|
None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2017, be sure you entered "D" to the right of the word "benefits" on line 20a. | |||||||||
|
Yes. Subtract line 8 from line 7 | 9. | ||||||||||
| 10. | Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2017 | 10. | ||||||||||
| 11. | Subtract line 10 from line 9. If zero or less, enter -0- | 11. | ||||||||||
| 12. | Enter the smaller of line 9 or line 10 | 12. | ||||||||||
| 13. | Enter one-half of line 12 | 13. | ||||||||||
| 14. | Enter the smaller of line 2 or line 13 | 14. | ||||||||||
| 15. | Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- | 15. | ||||||||||
| 16. | Add lines 14 and 15 | 16. | ||||||||||
| 17. | Multiply line 1 by 85% (0.85) | 17. | ||||||||||
| 18. | Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b | 18. | ||||||||||
|
If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details. | |||||||||||
Line 21
Other Income
Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you don’t have any business expenses. Also, don’t report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the instructions on Form 1099-MISC to find out where to report that income.
Taxable income.
Use line 21 to report any taxable income not reported elsewhere on your return or other schedules. List the type and amount of income. If necessary, include a statement showing the required information. For more details, see Miscellaneous Income in Pub. 525.
Examples of income to report on line 21 include the following.
-
Most prizes and awards. But see Olympic and Paralympic medals and USOC prize money , later.
-
Reimbursements or other amounts received for items deducted in an earlier year, such as medical expenses, real estate taxes, general sales taxes, or home mortgage interest. See Recoveries in Pub. 525 for details on how to figure the amount to report.
-
Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property. Also see the instructions for line 36.
-
Income from an activity not engaged in for profit. See Pub. 535.
Attach Form(s) W-2G to
Form 1040 if any federal income tax was withheld.
You may have to pay an additional tax if you received a taxable distribution from a Coverdell ESA or a QTP. See the Instructions for Form 5329.
You may have to pay an additional tax if you received a taxable distribution from an HSA or an Archer MSA. See the Instructions for Form 8889 for HSAs or the Instructions for Form 8853 for Archer MSAs.
You may have to pay an additional tax if you received a taxable distribution from an ABLE account. See the Instructions for Form 5329.
-
Amounts deemed to be income from a health savings account (HSA) because you didn't remain an eligible individual during the testing period. See Form 8889, Part III.
-
Gambling winnings, including lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 28.
-
Reemployment trade adjustment assistance (RTAA) payments. These payments should be shown in box 5 of Form 1099-G.
-
Loss on certain corrective distributions of excess deferrals. See Retirement Plan Contributions in Pub. 525.
-
Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract.
-
Recapture of a charitable contribution deduction relating to the contribution of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property in Pub. 526. Interest and an additional 10% tax apply to the amount of the recapture. See the instructions for line 62.
-
Recapture of a charitable contribution deduction if the charitable organization disposes of the donated property within 3 years of the contribution. See Recapture if no exempt use in Pub. 526.
-
Canceled debts. These amounts may be shown in box 2 of Form 1099-C. However, part or all of your income from the cancellation of debt may be nontaxable. See Pub. 4681 or go to IRS.gov and enter "canceled debt" or "foreclosure" in the search box.
-
Taxable part of disaster relief payments. See Pub. 525 to figure the taxable part, if any. If any of your disaster relief payment is taxable, attach a statement showing the total payment received and how you figured the taxable part.
-
Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Distributions from these accounts may be taxable if (a) in the case of distributions from a QTP, they are more than the qualified higher education expenses of the designated beneficiary in 2017 or, in the case of distributions from an ESA, they are more than the qualified education expenses of the designated beneficiary in 2017, and (b) they were not included in a qualified rollover. Nontaxable distributions from these accounts don’t have to be reported on Form 1040. This includes rollovers and qualified higher education expenses refunded to a student from a QTP that were recontributed to a QTP with the same designated beneficiary within 60 days after the date of refund. See Pub. 970.
-
Taxable distributions from a health savings account (HSA) or an Archer MSA. Distributions from these accounts may be taxable if (a) they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2017, and (b) they were not included in a qualified rollover. See Pub. 969.
-
Taxable distributions from an ABLE account. Distributions from this type of account may be taxable if (a) they are more than the designated beneficiary's qualified disability expenses, and (b) they were not included in a qualified rollover. Enter "ABLE" and the taxable amount on the dotted line next to line 21. See Pub. 907 for more information.
Nontaxable income.
Don’t report any nontaxable income on line 21. Examples of nontaxable income include the following.
-
Payments you received to help you pay your mortgage loan under the HFA Hardest Hit Fund.
-
Any Pay-for-Performance Success Payments that reduce the principal balance of your home mortgage under the Home Affordable Modification Program.
-
Life insurance proceeds received because of someone's death (other than from certain employer-owned life insurance contracts).
-
Gifts and bequests. However, if you received a gift or bequest from a foreign person of more than $15,797, you may have to report information about it on Form 3520, Part IV. See the Instructions for Form 3520.
Net operating loss (NOL) deduction.
Include on line 21 any NOL deduction from an earlier year. Subtract it from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. On the dotted line next to line 21, enter "NOL" and show the amount of the deduction in parentheses. See Pub. 536 for details.
Medicaid waiver payments to care provider.
Certain Medicaid waiver payments you received for caring for someone living in your home with you may be nontaxable. If these payments were incorrectly reported to you in box 1 of Form(s) W-2, and you can't get a corrected Form W-2, include the amount on line 7. On line 21, subtract the nontaxable amount of the payments from any income on line 21 and enter the result. If the result is less than zero, enter it in parentheses. Enter “Notice 2014-7” and the nontaxable amount on the dotted line next to line 21. For more information about these payments, see Pub. 525.
Olympic and Paralympic medals and USOC prize money.
The value of Olympic and Paralympic medals and the amount of United States Olympic Committee prize money you receive on account of your participation in the Olympic or Paralympic Games may be nontaxable. These amounts should be reported to you in box 3 of Form 1099-MISC. To see if these amounts are nontaxable, first figure your adjusted gross income including the amount of your medals and prize money. If your adjusted gross income is not more than $1,000,000 ($500,000 if married filing separately), these amounts are nontaxable and you should include the amount in box 3 of Form 1099-MISC on line 21, then subtract it by including it on line 36 along with any other write-in adjustments. On the dotted line next to line 36, enter the nontaxable amount and identify as "USOC."
Line 23
Educator Expenses
If you were an eligible educator in 2017, you can deduct on line 23 up to $250 of qualified expenses you paid in 2017. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.
Qualified expenses include ordinary and necessary expenses paid:
-
For professional development courses you have taken related to the curriculum you teach or to the students you teach, or
-
In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.
An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.
Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.
You must reduce your qualified expenses by the following amounts.
-
Excludable U.S. series EE and I savings bond interest from Form 8815.
-
Nontaxable qualified tuition program earnings or distributions.
-
Any nontaxable distribution of Coverdell education savings account earnings.
-
Any reimbursements you received for these expenses that weren’t reported to you in box 1 of your Form W-2.
For more details, use Tax Topic 458 or see Pub. 529.
Line 24
Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Include the following deductions on
line 24.
-
Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.
-
Performing-arts-related expenses as a qualified performing artist.
-
Business expenses of fee-basis state or local government officials.
For more details, see Form 2106 or 2106-EZ.
Line 26
Moving Expenses
If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use Tax Topic 455 or see Form 3903.
Line 27
Deductible Part of Self-Employment Tax
If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.
Line 29
Self-Employed Health Insurance Deduction
You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance also can cover your child who was under age 27 at the end of 2017, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c instructions).
Self-Employed Health Insurance Deduction Worksheet—Line 29
|
Before you begin:
|
| 1. | Enter the total amount paid in 2017 for health insurance coverage established under your business | |||
| (or the S corporation in which you were a more-than-2% shareholder) for 2017 for you, your spouse, and your dependents. Your insurance also can cover your child who was under age 27 at the end of 2017, even if the child wasn't your dependent. But don’t include amounts for any month you were eligible to participate in an employer-sponsored health plan or amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer | 1. | |||
| 2. | Enter your net profit* and any other earned income** from the business under which the insurance plan is established, minus any deductions on Form 1040, lines 27 and 28. Don’t include Conservation Reserve Program payments exempt from self-employment tax | 2. | ||
| 3. |
Self-employed health insurance deduction.
Enter the
smaller
of line 1 or line 2 here and on
Form 1040, line 29. Don’t include this amount in figuring any medical expense deduction on Schedule A |
3. | ||
| * If you used either optional method to figure your net earnings from self-employment, don’t enter your net profit. Instead, enter the amount from Schedule SE, Section B, line 4b. | ||||
| ** Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it doesn't include capital gain income. If you were a more-than-2% shareholder in the S corporation under which the insurance plan is established, earned income is your Medicare wages (box 5 of Form W-2) from that corporation. | ||||
One of the following statements must be true.
-
You were self-employed and had a net profit for the year reported on Schedule C, C-EZ, or F.
-
You were a partner with net earnings from self-employment.
-
You used one of the optional methods to figure your net earnings from self-employment on Schedule SE.
-
You received wages in 2017 from an S corporation in which you were a more-than-2% shareholder. Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2.
The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.
If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.
If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2017 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.
But if you also were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2017, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2017, don’t use amounts paid for coverage for that month to figure the deduction.
A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer.
Example.
If you were eligible to participate in a subsidized health plan maintained by your spouse's employer from September 30 through December 31, you can't use amounts paid for health insurance coverage for September through December to figure your deduction.
Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.
For more details, see Pub. 535.
If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.
Exceptions.
Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies.
-
You had more than one source of income subject to self-employment tax.
-
You file Form 2555 or 2555-EZ.
-
You are using amounts paid for qualified long-term care insurance to figure the deduction.
Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit.
Lines 31a and 31b
Alimony Paid
If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use Tax Topic 452 or see Pub. 504.
Line 32
IRA Deduction
If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2017, you must report them on Form 8606.
If you made contributions to a traditional IRA for 2017, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2018, that shows all contributions to your traditional IRA for 2017.
Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 11-item list before you fill in the worksheet.
-
If you were age 70½ or older at the end of 2017, you can't deduct any contributions made to your traditional IRA for 2017 or treat them as nondeductible contributions.
-
You can't deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 51.
-
If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2017, don’t use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
-
You can't deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts aren't included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 51.
-
If you made contributions to your IRA in 2017 that you deducted for 2016, don’t include them in the worksheet.
-
If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, or in box 7 of Form 1099-MISC, don’t include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2, (b) box 12 of your Form W-2 with code Z, or (c) box 15b of Form 1099-MISC. If it isn't, contact your employer or the payer for the amount of the income.
-
You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 32.
-
Don’t include rollover contributions in figuring your deduction. Instead, see the instructions for lines 15a and 15b.
-
Don’t include trustees' fees that were billed separately and paid by you for your IRA. These fees can be deducted only as an itemized deduction on Schedule A.
-
Don’t include any repayments of qualified reservist distributions. You can't deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590-A.
-
If the total of your IRA deduction on line 32 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2017, see Pub. 590-A for special rules.
By April 1 of the year after the year in which you turn
age 70½, you must start taking minimum required distributions from your traditional IRA. If you don’t,
you may have to pay a 50% additional tax on the amount that should have been distributed. For details,
including how to figure the minimum required distribution, see Pub. 590-B.
If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.
The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.
If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.
Married persons filing separately.
If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2017.
You may be able to take the retirement savings contributions credit. See the line 51 instructions.
IRA Deduction Worksheet—Line 32
Caution
If you were age 70½ or older at the end of 2017, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Don’t complete this worksheet for anyone age 70½ or older at the end of 2017. If you are married filing jointly and only one spouse was under age 70½ at the end of 2017, complete this worksheet only for that spouse.
|
Before you begin:
|
| Your IRA | Spouse's IRA | ||||||||||||||
| 1a. | Were you covered by a retirement plan (see Were You Covered by a Retirement Plan? )? | 1a. |
|
||||||||||||
| b. | If married filing jointly, was your spouse covered by a retirement plan? | 1b. |
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Next.
If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through
6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8.
|
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| 2. | Enter the amount shown below that applies to you. | ||||||||||||||
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2a. | 2b. | |||||||||||||
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| 3. | Enter the amount from Form 1040, line 22 | 3. | |||||||||||||
| 4. | Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36 | 4. | |||||||||||||
| 5. | Subtract line 4 from line 3. If married filing jointly, enter the result in both columns | 5a. | 5b. | ||||||||||||
| 6. | Is the amount on line 5 less than the amount on line 2? | ||||||||||||||
|
|
None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. | |||||||||||||
|
Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you. | ||||||||||||||
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6a. | 6b. | |||||||||||||
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IRA Deduction Worksheet—Continued
| Your IRA | Spouse's IRA | ||||||||||||||
| 7. | Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. | ||||||||||||||
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7a. | 7b. | |||||||||||||
| 8. | Enter the total of your (and your spouse's if filing jointly): | ||||||||||||||
|
8. | ||||||||||||||
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|||||||||||||||
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| 9. | Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590-A | 9. | |||||||||||||
| 10. | Add lines 8 and 9 | 10. | |||||||||||||
|
If married filing jointly and line 10 is less than $11,000 ($12,000 if one spouse is age 50 or older at the end of 2017; $13,000 if both spouses are age 50 or older at the end of 2017), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction. | ||||||||||||||
| 11. | Enter traditional IRA contributions made, or that will be made by April 17, 2018 for 2017 to your IRA on line 11a and to your spouse's IRA on line 11b | 11a. | 11b. | ||||||||||||
| 12. | On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) | 12a. | 12b. | ||||||||||||
Line 33
Student Loan Interest Deduction
You can take this deduction only if all of the following apply.
-
You paid interest in 2017 on a qualified student loan (defined later).
-
Your filing status is any status except married filing separately.
-
Your modified adjusted gross income (AGI) is less than: $80,000 if single, head of household, or qualifying widow(er); $165,000 if married filing jointly. Use lines 2 through 4 of the worksheet in these instructions to figure your modified AGI.
-
You, or your spouse if filing jointly, aren't claimed as a dependent on someone else's (such as your parent's) 2017 tax return.
Use the worksheet in these instructions to figure your student loan interest deduction.
Exception.
Use Pub. 970 instead of the worksheet in these instructions to figure your student loan interest deduction if you file Form 2555, 2555-EZ, or 4563, or you exclude income from sources within Puerto Rico.
Qualified student loan.
A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who was an eligible student.
-
Yourself or your spouse.
-
Any person who was your dependent when the loan was taken out.
-
Any person you could have claimed as a dependent for the year the loan was taken out except that:
-
The person filed a joint return,
-
The person had gross income that was equal to or more than the exemption amount for that year ($4,050 for 2017), or
-
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.
-
However, a loan isn't a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. For details, see Pub. 970.
Qualified higher education expenses.
Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. For details, see Pub. 970.
Student Loan Interest Deduction Worksheet—Line 33
|
Before you begin:
|
| 1. | Enter the total interest you paid in 2017 on qualified student loans (see the instructions for line 33). Don’t enter more than $2,500 | 1. | ||||||||
| 2. | Enter the amount from Form 1040, line 22 | 2. | ||||||||
| 3. | Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36 | 3. | ||||||||
| 4. | Subtract line 3 from line 2 | 4. | ||||||||
| 5. | Enter the amount shown below for your filing status. | |||||||||
|
5. | |||||||||
| 6. | Is the amount on line 4 more than the amount on line 5? | |||||||||
|
Skip lines 6 and 7, enter -0- on line 8, and go to line 9. | |||||||||
|
Subtract line 5 from line 4 | 6. | ||||||||
| 7. | Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 | 7. | . | |||||||
| 8. | Multiply line 1 by line 7 | 8. | ||||||||
| 9. |
Student loan interest deduction.
Subtract line 8 from line 1. Enter the result here and on
Form 1040, line 33. Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.) |
9. | ||||||||
Line 34
Tuition and Fees
If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.
You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for lines 50 and 68 for details.
Line 35
Domestic Production Activities Deduction
You may be able to deduct up to 9% of your qualified production activities income from the following activities.
-
Construction of real property performed in the United States.
-
Engineering or architectural services performed in the United States for construction of real property in the United States.
-
Any lease, rental, license, sale, exchange, or other disposition of:
-
Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part in the United States,
-
Any qualified film you produced, or
-
Electricity, natural gas, or potable water you produced in the United States.
-
Your deduction may be reduced if you had oil-related qualified production activities income.
The deduction doesn't apply to income derived from:
-
The sale of food and beverages you prepared at a retail establishment;
-
Property you leased, licensed, or rented for use by any related person;
-
The transmission or distribution of electricity, natural gas, or potable water; or
-
The lease, rental, license, sale, exchange, or other disposition of land.
For details, see Form 8903 and its instructions.
Line 36
Include in the total on line 36 any of the following write-in adjustments. To find out if you can take the deduction, see the form or publication indicated. On the dotted line next to line 36, enter the amount of your deduction and identify it as indicated.
-
Archer MSA deduction (see Form 8853). Identify as "MSA."
-
Jury duty pay if you gave the pay to your employer because your employer paid your salary while you served on the jury. Identify as "Jury Pay."
-
Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Identify as "PPR."
-
Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 21. Identify as "USOC."
-
Reforestation amortization and expenses (see Pub. 535). Identify as "RFST."
-
Repayment of supplemental unemployment benefits under the Trade Act of 1974 (see Pub. 525). Identify as "Sub-Pay TRA."
-
Contributions to section 501(c)(18)(D) pension plans (see Pub. 525). Identify as "501(c)(18)(D)."
-
Contributions by certain chaplains to section 403(b) plans (see Pub. 517). Identify as "403(b)."
-
Attorney fees and court costs for actions involving certain unlawful discrimination claims, but only to the extent of gross income from such actions (see Pub. 525). Identify as "UDC."
-
Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations, up to the amount of the award includible in your gross income. Identify as "WBF."
Line 39a
If you were born before January 2, 1953, or were blind at the end of 2017, check the appropriate box(es) on line 39a. If you were married and checked the box on Form 1040, line 6b, and your spouse was born before January 2, 1953, or was blind at the end of 2017, also check the appropriate box(es) for your spouse. Be sure to enter the total number of boxes checked. Don’t check any box(es) for your spouse if your filing status is head of household.
Death of spouse in 2017.
If your spouse was born before January 2, 1953, but died in 2017 before reaching age 65, don’t check the box that says "Spouse was born before January 2, 1953."
A person is considered to reach age 65 on the day before his or her 65th birthday.
Example.
Your spouse was born on February 14, 1952, and died on February 13, 2017. Your spouse is considered age 65 at the time of death. Check the appropriate box for your spouse on line 39a. However, if your spouse died on February 12, 2017, your spouse isn't considered age 65. Don’t check the box.
Death of taxpayer in 2017.
If you are preparing a return for someone who died in 2017, see Pub. 501 before completing line 39a.
Blindness
If you weren’t totally blind as of December 31, 2017, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:
-
You can't see better than 20/200 in your better eye with glasses or contact lenses, or
-
Your field of vision is 20 degrees or less.
If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.
You must keep the statement for your records.
Line 39b
If your filing status is married filing separately (box 3 is checked), and your spouse itemizes deductions on his or her return, check the box on line 39b. Also check that box if you were a dual-status alien. But if you were a dual-status alien and you file a joint return with your spouse who was a U.S. citizen or resident alien at the end of 2017 and you and your spouse agree to be taxed on your combined worldwide income, don’t check the box.
Line 40
Itemized Deductions or Standard Deduction
In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.
Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of line 40.
Exception 1—Dependent.
If you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2017 return, use the Standard Deduction Worksheet for Dependents to figure your standard deduction.
Exception 2—Box on line 39a checked.
If you checked any box on line 39a, figure your standard deduction using the Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind.
Exception 3—Box on line 39b checked.
If you checked the box on line 39b, your standard deduction is zero, even if you were born before January 2, 1953, or were blind.
Exception 4—Increased standard deduction for net qualified disaster loss.
If you had a net qualified disaster loss and you elect to increase your standard deduction by the amount of your net qualified disaster loss, use Schedule A to figure your standard deduction. See the instructions for Form 4684 and Schedule A, line 28 for more information.
Standard Deduction Worksheet for Dependents—Line 40
|
Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent.
|
| 1. | Is your earned income * more than $700? | ||||||||
|
Add $350 to your earned income. Enter the total | 1. | |||||||
|
Enter $1,050 | ||||||||
| 2. | Enter the amount shown below for your filing status. | ||||||||
|
2. | ||||||||
| 3. | Standard deduction. | ||||||||
| a. | Enter the smaller of line 1 or line 2. If born after January 1, 1953, and not blind, stop here and enter this amount on Form 1040, line 40. Otherwise, go to line 3b | 3a. | |||||||
| b. | If born before January 2, 1953, or blind, multiply the number on Form 1040, line 39a, by $1,250 ($1,550 if single or head of household) | 3b. | |||||||
| c. | Add lines 3a and 3b. Enter the total here and on Form 1040, line 40 | 3c. | |||||||
| * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27. | |||||||||
| Standard Deduction Chart for People Who Were Born Before January 2, 1953, or Were Blind | ||||||||||
| Don’t use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the worksheet above. | ||||||||||
| Enter the number from the box on
Form 1040, line 39a |
▶ |
|
|
Don’t use the number of exemptions from line 6d. | ||||||
| IF your filing
status is . . . |
AND the number in
the box above is . . . |
THEN your standard
deduction is . . . |
||||||||
| Single | 1
2 |
$7,900
9,450 |
||||||||
| Married filing jointly
or Qualifying widow(er) |
1
2 3 4 |
$13,950
15,200 16,450 17,700 |
||||||||
| Married filing separately | 1
2 3 4 |
$7,600
8,850 10,100 11,350 |
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| Head of household | 1
2 |
$10,900
12,450 |
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Deduction for Exemptions Worksheet—Line 42
| 1. | Is the amount on Form 1040, line 38, more than the amount shown on line 4 below for your filing status? | |||||||||||
|
|
|||||||||||
|
Continue. | |||||||||||
| 2. | Multiply $4,050 by the total number of exemptions claimed on Form 1040, line 6d | 2. | ||||||||||
| 3. | Enter the amount from Form 1040, line 38 | 3. | ||||||||||
| 4. | Enter the amount shown below for your filing status.
|
4. | ||||||||||
| 5. | Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately)
,
|
5. | ||||||||||
| 6. | Divide line 5 by $2,500 ($1,250 if married filing separately). If the result isn't a whole number, increase it to the next higher whole number (for example, increase 0.00004 to 1) | 6. | ||||||||||
| 7. | Multiply line 6 by 2% (0.02) and enter the result as a decimal (rounded to at least three places) | 7. | ||||||||||
| 8. | Multiply line 2 by line 7 | 8. | ||||||||||
| 9. | Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 | 9. | ||||||||||
Line 44
Tax
Include in the total on line 44 all of the following taxes that apply.
-
Tax on your taxable income. Figure the tax using one of the methods described here.
-
Tax from Form(s) 8814 (relating to the election to report child's interest or dividends). Check the appropriate box.
-
Tax from Form 4972 (relating to lump-sum distributions). Check the appropriate box.
-
Tax due to making a section 962 election (the election made by a domestic shareholder of a controlled foreign corporation to be taxed at corporate rates). See section 962 for details. Check box c and enter the amount and "962" in the space next to that box. Attach a statement showing how you figured the tax.
-
Recapture of an education credit. You may owe this tax if you claimed an education credit in an earlier year, and either tax-free educational assistance or a refund of qualified expenses was received in 2017 for the student. See Form 8863 for more details. Check box c and enter the amount and "ECR" in the space next to that box.
-
Any tax from Form 8621, line 16e, relating to a section 1291 fund. Check box c and enter the amount of the tax and "1291TAX" in the space next to that box.
-
Repayment of any excess advance payments of the health coverage tax credit from Form 8885. Check box c and enter the amount of the repayment and "HCTC" in the space next to that box.
Do you want the IRS to figure the tax on your taxable income for you?
□ Yes.
See chapter 30 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you didn't pay enough, we will send you a bill.
□ No.
Use one of the following methods to figure your tax.
Tax Table or Tax Computation Worksheet.
If your taxable income is less than $100,000, you must use the Tax Table, later in these instructions, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Computation Worksheet right after the Tax Table.
However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.
Form 8615.
Form 8615 generally must be used to figure the tax for any child who had more than $2,100 of unearned income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions), and who either:
-
Was under age 18 at the end of 2017,
-
Was age 18 at the end of 2017 and didn't have earned income that was more than half of the child's support, or
-
Was a full-time student at least age 19 but under age 24 at the end of 2017 and didn't have earned income that was more than half of the child's support.
But if the child files a joint return for 2017 or if neither of the child's parents was alive at the end of 2017, don’t use Form 8615 to figure the child's tax.
A child born on January 1, 2000, is considered to be age 18 at the end of 2017; a child born on January 1, 1999, is considered to be age 19 at the end of 2017; a child born on January 1, 1994, is considered to be age 24 at the end of 2017.
Schedule D Tax Worksheet.
If you have to file Schedule D, and line 18 or 19 of Schedule D is more than zero, use the Schedule D Tax Worksheet in the Instructions for Schedule D to figure the amount to enter on Form 1040, line 44. But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.
Qualified Dividends and Capital Gain Tax Worksheet.
Use the Qualified Dividends and Capital Gain Tax Worksheet, later, to figure your tax if you don’t have to use the Schedule D Tax Worksheet and if any of the following applies.
-
You reported qualified dividends on Form 1040, line 9b.
-
You don’t have to file Schedule D and you reported capital gain distributions on Form 1040, line 13.
-
You are filing Schedule D and Schedule D, lines 15 and 16, are both more than zero.
But if you are filing Form 2555 or 2555-EZ, you must use the Foreign Earned Income Tax Worksheet instead.
Schedule J.
If you had income from farming or fishing (including certain amounts received in connection with the Exxon Valdez litigation), your tax may be less if you choose to figure it using income averaging on Schedule J.
Foreign Earned Income Tax Worksheet.
If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555 or 2555-EZ, you must figure your tax using the Foreign Earned Income Tax Worksheet.
Foreign Earned Income Tax Worksheet—Line 44
|
|||
| 1. | Enter the amount from Form 1040, line 43 | 1. | |
| 2a. | Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 | 2a. | |
| b. | Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income | b. | |
| c. | Subtract line 2b from line 2a. If zero or less, enter -0- | c. | |
| 3. | Add lines 1 and 2c | 3. | |
| 4. | Figure the tax on the amount on line 3 . Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.) | 4. | |
| 5. | Figure the tax on the amount on line 2c . If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet | 5. | |
| 6. | Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44 | 6. | |
| *Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess. | |||
| If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above. | |||
| If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above. | |||
| 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess. | |||
| 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above. | |||
| 3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. | |||
| 4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). | |||
Qualified Dividends and Capital Gain Tax Worksheet—Line 44
|
Before you begin:
|
| 1. | Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet | 1. | |||||||||||||
| 2. | Enter the amount from Form 1040, line 9b* | 2. | |||||||||||||
| 3. | Are you filing Schedule D?* | ||||||||||||||
|
Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-. | 3. | |||||||||||||
|
Enter the amount from Form 1040, line 13. | ||||||||||||||
| 4. | Add lines 2 and 3 | 4. | |||||||||||||
| 5. | If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0- | 5. | |||||||||||||
| 6. | Subtract line 5 from line 4. If zero or less, enter -0- | 6. | |||||||||||||
| 7. | Subtract line 6 from line 1. If zero or less, enter -0- | 7. | |||||||||||||
| 8. | Enter: | ||||||||||||||
| $37,950 if single or married filing separately, | |||||||||||||||
| $75,900 if married filing jointly or qualifying widow(er),
$50,800 if head of household. |
8. | ||||||||||||||
| 9. | Enter the smaller of line 1 or line 8 | 9. | |||||||||||||
| 10. | Enter the smaller of line 7 or line 9 | 10. | |||||||||||||
| 11. | Subtract line 10 from line 9. This amount is taxed at 0% | 11. | |||||||||||||
| 12. | Enter the smaller of line 1 or line 6 | 12. | |||||||||||||
| 13. | Enter the amount from line 11 | 13. | |||||||||||||
| 14. | Subtract line 13 from line 12 | 14. | |||||||||||||
| 15. | Enter: | ||||||||||||||
| $418,400 if single,
$235,350 if married filing separately, $470,700 if married filing jointly or qualifying widow(er), $444,550 if head of household. |
|||||||||||||||
| 15. | |||||||||||||||
| 16. | Enter the smaller of line 1 or line 15 | 16. | |||||||||||||
| 17. | Add lines 7 and 11 | 17. | |||||||||||||
| 18. | Subtract line 17 from line 16. If zero or less, enter -0- | 18. | |||||||||||||
| 19. | Enter the smaller of line 14 or line 18 | 19. | |||||||||||||
| 20. | Multiply line 19 by 15% (0.15) | 20. | |||||||||||||
| 21. | Add lines 11 and 19 | 21. | |||||||||||||
| 22. | Subtract line 21 from line 12 | 22. | |||||||||||||
| 23. | Multiply line 22 by 20% (0.20) | 23. | |||||||||||||
| 24. | Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet | 24. | |||||||||||||
| 25. | Add lines 20, 23, and 24 | 25. | |||||||||||||
| 26. | Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet | 26. | |||||||||||||
| 27. | Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet | 27. | |||||||||||||
| *If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. | |||||||||||||||
Line 45
Alternative Minimum Tax (AMT)
If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.
Exception.
Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items.
-
Accelerated depreciation.
-
Tax-exempt interest from private activity bonds.
-
Intangible drilling, circulation, research, experimental, or mining costs.
-
Amortization of pollution-control facilities or depletion.
-
Income or (loss) from tax-shelter farm activities, passive activities, partnerships, S corporations, or activities for which you aren't at risk.
-
Income from long-term contracts not figured using the percentage-of-completion method.
-
Interest paid on a home mortgage not used to buy, build, or substantially improve your home.
-
Investment interest expense reported on Form 4952.
-
Net operating loss deduction.
-
Alternative minimum tax adjustments from an estate, trust, electing large partnership, or cooperative.
-
Section 1202 exclusion.
-
Stock by exercising an incentive stock option and you didn't dispose of the stock in the same year.
-
Any general business credit claimed on Form 3800 if either line 6 (in Part I) or line 25 of Form 3800 is more than zero.
-
Qualified electric vehicle credit.
-
Alternative fuel vehicle refueling property tax.
-
Credit for prior year minimum tax.
-
Foreign tax credit.
-
Net qualified disaster loss and you are reporting your standard deduction on Schedule A, line 28. See the instructions for Form 4684 for more information.
Form 6251 should be filled in for certain children who are under age 24 at the end of 2017. See the Instructions for Form 6251 for more information.
For help with the alternative minimum tax, go to IRS.gov/AMT.
Worksheet To See if You Should Fill in Form 6251—Line 45
|
Before you begin:
|
| 1. | Are you filing Schedule A? | |||||||||
|
Skip lines 1 and 2; enter on line 3 the amount from Form 1040, line 38, and go to line 4. | |||||||||
|
Enter the amount from Form 1040, line 41 | 1. | ||||||||
| 2. | Enter the total of the amounts from Schedule A, lines 9 and 27 | 2. | ||||||||
| 3. | Add lines 1 and 2 | 3. | ||||||||
| 4. | Enter any tax refund from Form 1040, lines 10 and 21 | 4. | ||||||||
| 5. | If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from line 9 of that worksheet | 5. | ||||||||
| 6. | Add lines 4 and 5 | 6. | ||||||||
| 7. | Subtract line 6 from line 3 | 7. | ||||||||
| 8. | Enter the amount shown below for your filing status. | |||||||||
|
8. | |||||||||
| 9. | Is the amount on line 7 more than the amount on line 8? | |||||||||
|
|
Don’t complete the rest of this worksheet. You don’t owe alternative
minimum tax and don’t need to fill out Form 6251. Leave line 45 blank. |
||||||||
|
Subtract line 8 from line 7 | 9. | ||||||||
| 10. | Enter the amount shown below for your filing status. | |||||||||
|
10. | |||||||||
| 11. | Is the amount on line 7 more than the amount on line 10? | |||||||||
|
Enter -0-. Skip line 12. Enter on line 13 the amount from line 9, and go to line 14. | |||||||||
|
Subtract line 10 from line 7 | 11. | ||||||||
| 12. | Multiply line 11 by 25% (0.25) and enter the smaller of the result or line 8 | 12. | ||||||||
| 13. | Add lines 9 and 12 | 13. | ||||||||
| 14. | Is the amount on line 13 more than $187,800 ($93,900 if married filing separately)? | |||||||||
|
|
|||||||||
|
Multiply line 13 by 26% (0.26) | 14. | ||||||||
| 15. | Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this calculation) | 15. | ||||||||
| Next. Is the amount on line 14 more than the amount on line 15? | ||||||||||
|
Fill in Form 6251 to see if you owe the alternative minimum tax. | |||||||||
|
You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave line 45 blank. | |||||||||
Line 46
Excess Advance Premium Tax Credit Repayment
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals may have advance payments of the premium tax credit paid on their behalf directly to the insurance company. If you, your spouse with whom you are filing a joint return, or your dependent was enrolled in coverage purchased from the Marketplace and advance payments of the premium tax credit were made for the coverage, complete Form 8962 to reconcile (compare) the advance payments with your premium tax credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29. Enter that amount, if any, on Form 1040, line 46.
You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage. In that case, another individual may have received the Form 1095-A for the coverage. You also may have to repay excess advance payments of the premium tax credit if you enrolled an individual in coverage through the Marketplace, you don’t claim the individual as a dependent on your return, and no one else claims that individual as a dependent. For more information, see the Instructions for Form 8962.
Line 48
Foreign Tax Credit
If you paid income tax to a foreign country or U.S. possession, you may be able to take this credit. Generally, you must complete and attach Form 1116 to do so.
Exception.
You don’t have to complete Form 1116 to take this credit if all of the following apply.
-
All of your foreign source gross income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement).
-
The total of your foreign taxes wasn't more than $300 (not more than $600 if married filing jointly).
-
You held the stock or bonds on which the dividends or interest were paid for at least 16 days and weren’t obligated to pay these amounts to someone else.
-
You aren’t filing Form 4563 or excluding income from sources within Puerto Rico.
-
All of your foreign taxes were:
-
Legally owed and not eligible for a refund or reduced tax rate under a tax treaty, and
-
Paid to countries that are recognized by the United States and don’t support terrorism.
-
For more details on these requirements, see the Instructions for Form 1116.
Do you meet all five requirements just listed?
□ Yes.
Enter on line 48 the smaller of (a) your total foreign taxes, or (b) the total of the amounts on Form 1040, lines 44 and 46.
□ No.
See Form 1116 to find out if you can take the credit and, if you can, if you have to file Form 1116.
Line 49
Credit for Child and Dependent Care Expenses
You may be able to take this credit if you paid someone to care for:
-
Your qualifying child under age 13 whom you claim as your dependent,
-
Your disabled spouse or any other disabled person who couldn't care for himself or herself, or
-
Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents in the instructions for line 6c.
For details, use Tax Topic 602 or see Form 2441.
Line 50
Education Credits
If you (or your dependent) paid qualified expenses in 2017 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you can't take an education credit if any of the following applies.
-
You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2017 tax return.
-
Your filing status is married filing separately.
-
The amount on Form 1040, line 38, is $90,000 or more ($180,000 or more if married filing jointly).
-
You are taking a deduction for tuition and fees on Form 1040, line 34, for the same student.
-
You, or your spouse, were a nonresident alien for any part of 2017 unless your filing status is married filing jointly.
You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.
For more information, see Pub. 970, the instructions for line 68, and IRS.gov/EdCredit.
Line 51
Retirement Savings Contributions Credit (Saver's Credit)
You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA (including a my RA); (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you can't take the credit if either of the following applies.
-
The amount on Form 1040, line 38, is more than $31,000 ($46,500 if head of household; $62,000 if married filing jointly).
-
The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2000, (b) is claimed as a dependent on someone else's 2017 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2017 you:
-
Were enrolled as a full-time student at a school, or
-
Took a full-time, on-farm training course given by a school or a state, county, or local government agency.
A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use Tax Topic 610 or see Form 8880.
Line 52
Child Tax Credit
Form 8862 required.
If your 2016 child tax credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.
If you take the child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the child tax credit rules, you won't be allowed to take the child tax credit or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the child tax credit, you won't be allowed to take either credit for 10 years. You also may have to pay penalties.
Line 53
Residential Energy Credits
Residential energy efficient property credit.
You may be able to take this credit by completing and attaching Form 5695 if you paid for any of the following during 2017.
-
Qualified solar electric property for use in your home located in the United States.
-
Qualified solar water heating property for use in your home located in the United States.
-
Qualified fuel cell property installed on or in connection with your main home located in the United States.
-
Qualified small wind energy property for use in connection with your home located in the United States.
-
Qualified geothermal heat pump property installed on or in connection with your home located in the United States.
Nonbusiness energy property credit.
You may be able to take this credit by completing and attaching Form 5695 for any of the following improvements to your main home located in the United States in 2017 if they are new and meet certain requirements for energy efficiency.
-
Any insulation material or system primarily designed to reduce heat gain or loss in your home.
-
Exterior windows (including skylights).
-
Exterior doors.
-
A metal roof or asphalt roof with pigmented coatings or cooling granules primarily designed to reduce the heat gain in your home.
You may also be able to take this credit for the cost of the following items if the items meet certain performance and quality standards.
-
Certain electric heat pump water heaters, electric heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.
-
A qualified furnace or hot water boiler that uses natural gas, propane, or oil.
-
A stove that burns biomass fuel to heat your home or to heat water for use in your home.
-
An advanced main air circulating fan used in a natural gas, propane, or oil furnace.
Condos and co-ops.
If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.
More details.
For details, see Form 5695.
Line 54
Other Credits
Enter the total of the following credits on line 54 and check the appropriate box(es). Check all boxes that apply. If box c is checked, also enter the applicable form number. To find out if you can take the credit, see the form or publication indicated.
-
General business credit. This credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property. See Form 3800 or Pub. 334.
-
Credit for prior year minimum tax. If you paid alternative minimum tax in a prior year, see Form 8801.
-
Mortgage interest credit. If a state or local government gave you a mortgage credit certificate, see Form 8396.
-
Adoption credit. You may be able to take this credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2017. See the Instructions for Form 8839.
-
District of Columbia first-time homebuyer credit. You can't claim this credit for a home you bought after 2011. You can claim it only if you have a credit carryforward from 2016. See Form 8859.
-
Qualified plug-in electric drive motor vehicle credit. See Form 8936.
-
Qualified electric vehicle credit. You can't claim this credit for a vehicle placed in service after 2006. You can claim this credit only if you have an electric vehicle passive activity credit carried forward from a prior year. See Form 8834.
-
Alternative motor vehicle credit. See Form 8910 if you placed a new fuel cell motor vehicle in service during 2017.
-
Alternative fuel vehicle refueling property credit. See Form 8911.
-
Credit to holders of tax credit bonds. See Form 8912.
Line 58
Unreported Social Security and Medicare Tax from Forms 4137 and 8919
Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).
Form 4137.
If you received tips of $20 or more in any month and you didn't report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips.
Don’t include the value of any noncash tips, such as tickets or passes. You don’t pay social security and Medicare taxes or RRTA tax on these noncash tips.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
You may be charged a penalty equal to 50% of the social security and Medicare or RRTA tax due on tips you received but didn't report to your employer.
Form 8919.
If you are an employee who received wages from an employer who didn't withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 58 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040, line 7.
Line 59
Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
If any of the following apply, see Form 5329 and its instructions to find out if you owe this tax and if you must file Form 5329. Also see Form 5329 and its instructions for definitions of the terms used here.
-
You received an early distribution from (a) an IRA or other qualified retirement plan, (b) an annuity, or (c) a modified endowment contract entered into after June 20, 1988, and the total distribution wasn't rolled over.
-
Excess contributions were made to your IRA, Coverdell education savings account (ESA), Archer MSA, health savings account (HSA), or ABLE account.
-
You received a taxable distribution from a Coverdell ESA, qualified tuition program, or ABLE account.
-
You were born before July 1, 1946, and didn't take the minimum required distribution from your IRA or other qualified retirement plan.
Exception.
If only item (1) applies and distribution code 1 is correctly shown in box 7 of all your Forms 1099-R, you don’t have to file Form 5329. Instead, multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 59. The taxable amount of the distribution is the part of the distribution you reported on Form 1040, line 15b or 16b, or on Form 4972. Also, enter "No" under the heading Other Taxes to the left of line 59 to indicate that you don’t have to file Form 5329. But you must file Form 5329 if distribution code 1 is incorrectly shown in box 7 of Form 1099-R or you qualify for an exception, such as the exceptions for qualified medical expenses, qualified higher education expenses, qualified first-time homebuyer distributions, or a qualified reservist distribution.
Line 60a
Household Employment Taxes
Enter the household employment taxes you owe for having a household employee. If any of the following apply, see Schedule H and its instructions to find out if you owe these taxes.
-
You paid any one household employee (defined below) cash wages of $2,000 or more in 2017. Cash wages include wages paid by check, money order, etc. But don’t count amounts paid to an employee who was under age 18 at any time in 2017 and was a student.
-
You withheld federal income tax during 2017 at the request of any household employee.
-
You paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees.
Any person who does household work is a household employee if you can control what will be done and how it will be done. Household work includes work done in or around your home by babysitters, nannies, health aides, housekeepers, yard workers, and similar domestic workers.
Line 60b
First-Time Homebuyer Credit Repayment
Enter the first-time homebuyer credit you have to repay if you bought the home in 2008.
If you bought the home in 2008 and owned and used it as your main home for all of 2017, you can enter your 2017 repayment on this line without attaching Form 5405.
See the Form 5405 instructions for details and for exceptions to the repayment rule.
Line 61
Health Care: Individual Responsibility
For each month of 2017, you must either:
-
Have qualifying health care coverage for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent (you are treated as having coverage for any month in which you have coverage for at least 1 day of the month),
-
Qualify for an exemption from the requirement to have health care coverage, or
-
Make a shared responsibility payment with your return and enter the amount on this line.
If you had qualifying health care coverage (called minimum essential coverage) for every month of 2017 for yourself, your spouse (if filing jointly), and anyone you can or do claim as a dependent, check the box on this line and leave the entry space blank.
You can check the box even if:
-
A dependent child who was born or adopted during the year wasn’t covered by your insurance during the month of or months before birth or adoption (but the child must have had minimum essential coverage every month of 2017 following the birth or adoption), or
-
A spouse or dependent who died during the year wasn’t covered by your insurance during the month of death and months after death (but he or she must have had minimum essential coverage every month of 2017 before death).
If you can’t check the box on this line, you must generally either claim a coverage exemption on Form 8965 or report a shared responsibility payment on line 61 for each month that you, your spouse (if filing jointly), or someone you can or do claim as a dependent didn’t have coverage. See the Instructions for Form 8965 for information on coverage exemptions and figuring the shared responsibility payment. However, if you can be claimed as a dependent, you don’t need to check the box, claim a coverage exemption or report a payment. Leave the entry space blank. You don’t need to attach Form 8965 or see its instructions.
If you or someone in your household had minimum essential coverage in 2017, the provider of that coverage is required to send you and the IRS a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled in the coverage and shows their months of coverage.
-
Individuals enrolled in health insurance coverage through the Marketplace generally receive this information on Form 1095-A, Health Insurance Marketplace Statement.
-
Individuals enrolled in health insurance coverage provided by their employer generally receive this information on either Form 1095-B, Health Coverage, or on Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.
-
Individuals enrolled in a government-sponsored health program or in other types of coverage generally receive this information on Form 1095-B, Health Coverage.
You should receive Form 1095-A by early February 2018 and Form 1095-B or Form 1095-C by early March 2018, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on other information about your coverage to complete line 61. Don’t include Form 1095-A, Form 1095-B, or Form 1095-C with your tax return.
Your health care coverage provider may have asked for your social security number. To understand why, go to IRS.gov/ACASSN.
Minimum essential coverage.
Most health care coverage that people have is minimum essential coverage.
Minimum essential coverage includes:
-
Most types of health care coverage provided by your employer;
-
Many types of government-sponsored health care coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service members;
-
Health care coverage you buy through the Marketplace; and
-
Certain types of health care coverage you buy directly from an insurance company.
See the Instructions for Form 8965 for more information on what qualifies as minimum essential coverage.
Reminder—Health care coverage.
If you need health care coverage, go to www.HealthCare.gov to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to buy health insurance.
Premium tax credit.
If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you may be able to claim the premium tax credit. See the instructions for line 69 and Form 8962.
Line 62
Other Taxes
Use line 62 to report any taxes not reported elsewhere on your return or other schedules. To find out if you owe the tax, see the form or publication indicated. Enter on line 62 the total of all the following taxes you owe.
Additional Medicare Tax.
See Form 8959 and its instructions if the total of your 2017 wages and any self-employment income was more than:
-
$125,000 if married filing separately;
-
$250,000 if married filing jointly; or
-
$200,000 if single, head of household, or qualifying widow(er).
Also see Form 8959 if you had railroad retirement (RRTA) compensation that was more than the amount just listed that applies to you.
If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.
Check box a if you owe the tax.
Net Investment Income Tax.
See Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:
-
$125,000 if married filing separately,
-
$250,000 if married filing jointly or qualifying widow(er), or
-
$200,000 if single or head of household.
If you file Form 2555 or 2555-EZ, see Form 8960 and its instructions if the amount on Form 1040, line 38, is more than:
-
$22,900 if married filing separately,
-
$147,900 if married filing jointly or qualifying widow(er), or
-
$97,900 if single or head of household.
Check box b if you owe the tax.
Other taxes.
For the following taxes, check box c and, in the space next to that box, enter the amount of the tax and the code that identifies it. If you need more room, attach a statement listing the amount of each tax and the code.
-
Additional tax on health savings account (HSA) distributions (see Form 8889, Part II). Identify as "HSA."
-
Additional tax on an HSA because you didn't remain an eligible individual during the testing period (see Form 8889, Part III). Identify as "HDHP."
-
Additional tax on Archer MSA distributions (see Form 8853). Identify as "MSA."
-
Additional tax on Medicare Advantage MSA distributions (see Form 8853). Identify as "Med MSA."
-
Recapture of the following credits.
-
Investment credit (see Form 4255). Identify as "ICR."
-
Low-income housing credit (see Form 8611). Identify as "LIHCR."
-
Indian employment credit (see Form 8845). Identify as "IECR."
-
New markets credit (see Form 8874). Identify as "NMCR."
-
Credit for employer-provided child care facilities (see Form 8882). Identify as "ECCFR."
-
Alternative motor vehicle credit (see Form 8910). Identify as "AMVCR."
-
Alternative fuel vehicle refueling property credit (see Form 8911). Identify as "ARPCR."
-
Qualified plug-in electric drive motor vehicle credit (see Form 8936). Identify as "8936R."
-
-
Recapture of federal mortgage subsidy. If you sold your home in 2017 and it was financed (in whole or in part) from the proceeds of any tax-exempt qualified mortgage bond or you claimed the mortgage interest credit, see Form 8828. Identify as "FMSR."
-
Section 72(m)(5) excess benefits tax (see Pub. 560). Identify as "Sec. 72(m)(5)."
-
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. This tax should be shown in box 12 of Form W-2 with codes A and B or M and N. Identify as "UT."
-
Golden parachute payments. If you received an excess parachute payment (EPP), you must pay a 20% tax on it. This tax should be shown in box 12 of Form W-2 with code K. If you received a Form 1099-MISC, the tax is 20% of the EPP shown in box 13. Identify as "EPP."
-
Tax on accumulation distribution of trusts (see Form 4970). Identify as "ADT."
-
Excise tax on insider stock compensation from an expatriated corporation. See section 4985. Identify as "ISC."
-
Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Identify as "453(l)(3)."
-
Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Identify as "453A(c)."
-
Additional tax on recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property. See Pub. 526. Identify as "FITPP."
-
Look-back interest under section 167(g) or 460(b). See Form 8697 or 8866. Identify as "8697" or "8866."
-
Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A. This income should be shown in box 12 of Form W-2 with code Z, or in box 15b of Form 1099-MISC. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 409A(a)(1)(B)(ii). See section 409A(a)(1)(B) for details. Identify as "NQDC."
-
Additional tax on compensation you received from a nonqualified deferred compensation plan described in section 457A if the compensation would have been includible in your income in an earlier year except that the amount wasn't determinable until 2017. The tax is 20% of the amount required to be included in income plus an interest amount determined under section 457A(c)(2). See section 457A for details. Identify as "457A."
-
Tax on noneffectively connected income for any part of the year you were a nonresident alien (see the Instructions for Form 1040NR). Identify as "1040NR."
-
Any interest amount from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund. Identify as "1291INT."
-
Any interest amount from Form 8621, line 24. Identify as "1294INT."
Line 64
Federal Income Tax Withheld
Add the amounts shown as federal income tax withheld on your Forms W-2, W-2G, and 1099-R. Enter the total on line 64. The amount withheld should be shown in box 2 of Form W-2 and in box 4 of Form W-2G or 1099-R. Attach your Form(s) W-2 to the front of your return. Attach Forms W-2G and 1099-R to the front of your return if federal income tax was withheld.
If you received a 2017 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, social security benefits, railroad retirement benefits, or other income you received, include the amount withheld in the total on line 64. This should be shown in box 4 of Form 1099, box 6 of Form SSA-1099, or box 10 of Form RRB-1099.
If you had Additional Medicare Tax withheld, include the amount shown on Form 8959, line 24, in the total on line 64. Attach Form 8959.
Include on line 64 any federal income tax withheld that is shown on a Schedule K-1.
Also include on line 64 any tax withheld that is shown on Form 1042-S, Form 8805, or Form 8288-A. You should attach the form to your return to claim a credit for the withholding.
Line 65
2017 Estimated Tax Payments
Enter any estimated federal income tax payments you made for 2017. Include any overpayment that you applied to your 2017 estimated tax from:
-
Your 2016 return, or
-
An amended return (Form 1040X).
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you can't agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2017. For an example and more information, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2017 or in 2018 before filing a 2017 return.
Divorced taxpayers.
If you got divorced in 2017 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040. If you were divorced and remarried in 2017, enter your present spouse's SSN in the space provided on the front of Form 1040. Also, under the heading Payments to the left of line 65, enter your former spouse's SSN, followed by "DIV."
Name change.
If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of Form 1040 that explains all the payments you and your spouse made in 2017 and the name(s) and SSN(s) under which you made them.
What Is the EIC?
The EIC is a credit for certain people who work. The credit may give you a refund even if you don’t owe any tax or didn’t have any tax withheld.
You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.
If you make the election to use your 2016 earned income to figure your EIC, enter "PYEI" and the amount of your 2016 earned income in the space next to line 66a.
To Take the EIC:
-
Follow the steps below.
-
Complete the worksheet that applies to you or let the IRS figure the credit for you.
-
If you have a qualifying child, complete and attach Schedule EIC.
For help in determining if you are eligible for the EIC, go to
IRS.gov/EITC and click on "EITC Assistant." This service is available in English and Spanish.
If you take the EIC even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won't be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you won't be allowed to take the credit for 10 years. See Form 8862, who must file, later. You also may have to pay penalties.
Refunds for returns claiming the earned income credit can't be issued before mid-February 2018. This delay applies to the entire refund, not just the portion associated with the earned income credit.
1. If, in 2017:
-
3 or more children lived with you, is the amount on Form 1040, line 38, less than $48,340 ($53,930 if married filing jointly)?
-
2 children lived with you, is the amount on Form 1040, line 38, less than $45,007 ($50,597 if married filing
jointly)? -
1 child lived with you, is the amount on Form 1040, line 38, less than $39,617 ($45,207 if married filing jointly)?
-
No children lived with you, is the amount on Form 1040, line 38, less than $15,010 ($20,600 if married filing
jointly)?
|
Yes. |
|
No. |
You can't take the credit.
2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work and is valid for EIC purposes (explained later under Definitions and Special Rules )?
|
Yes. |
|
No. |
You can't take the credit.
Enter "No" on the dotted line next to line 66a.
3. Is your filing status married filing separately?
|
Yes. |
You can't take the credit.
|
No. |
4. Are you filing Form 2555 or 2555-EZ (relating to foreign earned income)?
|
Yes. |
You can't take the credit.
|
No. |
5. Were you or your spouse a nonresident alien for any part of 2017?
|
Yes. |
See Nonresident aliens, later, under Definitions and Special Rules .
|
No. |
Go to Step 2.
1.
Add the amounts from
Form 1040:
| Line 8a | ||||
| Line 8b | + | |||
| Line 9a | + | |||
| Line 13* | + | |||
| Investment Income | = | |||
| *If line 13 is a loss, enter -0-. | ||||
2. Is your investment income more than $3,450?
|
Yes. |
|
No. |
Skip question 3; go to question 4.
3. Are you filing Form 4797 (relating to sales of business property)?
|
Yes. |
See Form 4797 filers, later, under Definitions and Special Rules .
|
No. |
You can't take the credit.
4. Do any of the following apply for 2017?
-
You are filing Schedule E.
-
You are reporting income from the rental of personal property not used in a trade or business.
-
You are filing Form 8814 (relating to election to report child's interest and dividends on your return).
-
You have income or loss from a passive activity.
|
Yes. |
Use Worksheet 1 in Pub. 596 to see if you can take the credit.
|
No. |
Go to Step 3.
| A qualifying child for the EIC is a child who is your... | ||
| Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) | ||
|
||
| was ... | ||
| Under age 19 at the end of 2017 and younger than you
(or your spouse, if filing jointly) |
||
| or | ||
| Under age 24 at the end of 2017, a student (defined later), and younger than you (or your spouse, if filing jointly) | ||
| or | ||
| Any age and permanently and totally disabled (defined later) | ||
|
||
| Who isn't filing a joint return for 2017
or is filing a joint return for 2017 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples) |
||
|
||
| Who lived with you in the United States for more than half of 2017. | ||
|
||
|
||
|
1. Do you have at least one child who meets the conditions to be your qualifying child?
|
Yes. |
The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2017. If at least one qualifying child has a valid SSN (or was born or died in 2017), go to question 2. Otherwise, you can't take the credit.
|
No. |
Skip questions 2 and 3; go to Step 4.
2. Are you filing a joint return for 2017?
|
Yes. |
Skip question 3 and Step 4; go to Step 5.
|
No. |
3. Could you be a qualifying child of another person for 2017? (Check "No" if the other person isn't required to file, and isn't filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
|
Yes. |
You can't take the credit. Enter "No" on the dotted line next to line 66a.
|
No. |
Skip Step 4; go to Step 5.
1. Is the amount on Form 1040, line 38, less than $15,010 ($20,600 if married filing jointly)?
|
Yes. |
|
No. |
You can't take the credit.
2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2017? (Check "Yes" if you, or your spouse if filing a joint return, were born after December 31, 1952, and before January 2, 1993.) If your spouse died in 2017 or if you are preparing a return for someone who died in 2017, see Pub. 596 before you answer.
|
Yes. |
|
No. |
You can't take the credit.
3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2017? Members of the military stationed outside the United States, see Members of the military, later, before you answer.
|
Yes. |
|
No. |
You can't take the credit. Enter "No" on the dotted line next to line 66a.
4. Are you filing a joint return for 2017?
|
Yes. |
Skip questions 5 and 6; go to Step 5.
|
No. |
5. Could you be a qualifying child of another person for 2017? (Check "No" if the other person isn't required to file, and isn't filing, a 2017 tax return or is filing a 2017 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)
|
Yes. |
You can't take the credit.
Enter "No" on
the dotted line next to line 66a.
|
No. |
6. Can you be claimed as a dependent on someone else's 2017 tax return?
|
Yes. |
You can't take the credit.
|
No. |
Go to Step 5.
1. Are you filing Schedule SE because you were a member of the clergy or you had church employee income of $108.28 or more?
|
Yes. |
See Clergy or Church employees, whichever applies.
|
No. |
Complete the following worksheet.
| 1. | Enter the amount from Form 1040, line 7 | 1. | ||
| 2. | Enter any amount included on Form 1040, line 7, that is a taxable scholarship or fellowship grant not reported on a Form W-2 | 2. | ||
| 3. | Enter any amount included on Form 1040, line 7, that you received for work performed while an inmate in a penal institution. (Enter "PRI" and the same amount on the dotted line next to Form 1040, line 7) | 3. | ||
| 4. | Enter any amount included on Form 1040, line 7, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan. (Enter "DFC" and the same amount on the dotted line next to Form 1040, line 7.) This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received | 4. | ||
| 5. | Enter any amount included on Form 1040, line 7, that is a Medicaid waiver payment you exclude from income. (See the instructions for line 21) | 5. | ||
| 6. | Add lines 2, 3, 4, and 5 | 6. | ||
| 7. | Subtract line 6 from line 1 | 7. | ||
| 8. | Enter all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040, line 66b. See Combat pay, nontaxable , later | 8. | ||
|
||||
| 9. | Add lines 7 and 8. This is your earned income* | 9. | ||
* You may be able to elect to use your 2016 earned income to figure your EIC if (a) your 2016 earned
income was more than your 2017 earned income, and (b) your main home was in the one of the Presidentially
declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.
If you make this election, skip question 2 and go to question 3.
|
||||
2. Were you self-employed at any time in 2017, or are you filing Schedule SE because you were a member of the clergy or you had church employee income, or are you filing Schedule C or C-EZ as a statutory employee?
|
Yes. |
Skip question 3 and Step 6; go to Worksheet B.
|
No. |
3. If you have:
-
3 or more qualifying children, is your earned income less than $48,340 ($53,930 if married filing jointly)?
-
2 qualifying children, is your earned income less than $45,007 ($50,597 if married filing jointly)?
-
1 qualifying child, is your earned income less than $39,617 ($45,207 if married filing jointly)?
-
No qualifying children, is your earned income less than $15,010 ($20,600 if married filing jointly)?
|
Yes. |
Go to Step 6.
|
No. |
You can't take the credit.
Definitions and Special Rules
Adopted child.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Church employees.
Determine how much of the amount on Form 1040, line 7, also was reported on Schedule SE, Section B, line 5a. Subtract that amount from the amount on Form 1040, line 7, and enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7). Be sure to answer "Yes" to question 2 in Step 5.
Clergy.
The following instructions apply to ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners. If you are filing Schedule SE and the amount on line 2 of that schedule includes an amount that also was reported on Form 1040, line 7:
-
Enter "Clergy" on the dotted line next to Form 1040, line 66a.
-
Determine how much of the amount on Form 1040, line 7, also was reported on Schedule SE, Section A, line 2, or Section B, line 2.
-
Subtract that amount from the amount on Form 1040,
line 7. Enter the result on line 1 of the worksheet in Step 5 (instead of entering the actual amount from Form 1040, line 7). -
Be sure to answer "Yes" to question 2 in Step 5.
Combat pay, nontaxable.
If you were a member of the U.S. Armed Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. In other words, if one of you makes the election, the other one also can make it but doesn't have to.
If you are using your 2016 earned income to figure your 2017 EIC and you elected to include nontaxable combat pay, be sure to use 2016 nontaxable combat pay and enter that amount on line 66b.
Credit figured by the IRS.
To have the IRS figure your EIC:
-
Enter "EIC" on the dotted line next to Form 1040, line 66a.
-
Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040, line 66b. See Combat pay, nontaxable , earlier.
-
If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file , later.
Exception to time lived with you.
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child in the instructions for line 6c and Members of the military , later. A child is considered to have lived with you for more than half of 2017 if the child was born or died in 2017 and your home was this child's home for more than half the time he or she was alive in 2017.
Form 4797 filers.
If the amount on Form 1040, line 13, includes an amount from Form 4797, you must use Worksheet 1 in Pub. 596 to see if you can take the EIC. Otherwise, stop; you can't take the EIC.
Form 8862, who must file.
You must file Form 8862 if your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But don’t file Form 8862 if either of the following applies.
-
You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error.
-
You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC wasn't your qualifying child.
Also, don’t file Form 8862 or take the credit for the:
-
2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
-
10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
Foster child.
A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.
Married child.
A child who was married at the end of 2017 is a qualifying child only if (a) you can claim him or her as your dependent on Form 1040, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule for Children of divorced or separated parents in the instructions for line 6c.
Members of the military.
If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you don’t serve more than 90 days.
Nonresident aliens.
If your filing status is married filing jointly, go to Step 2. Otherwise, stop; you can't take the EIC. Enter "No" on the dotted line next to line 66a.
Permanently and totally disabled.
A person is permanently and totally disabled if, at any time in 2017, the person couldn't engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.
Qualifying child of more than one person.
Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents in the instructions for line 6c applies.
-
Dependency exemption (line 6c).
-
Child tax credits (lines 52 and 67).
-
Head of household filing status (line 4).
-
Credit for child and dependent care expenses (line 49).
-
Exclusion for dependent care benefits (Form 2441, Part III).
-
Earned income credit (lines 66a and 66b).
No other person can take any of the six tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.
If, under these rules, you can't claim a child as a qualifying child for the EIC, you may be able to claim the EIC under the rules for a taxpayer without a qualifying child. For more information, see Pub. 596.
-
If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
-
If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
-
If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2017. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2017.
-
If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2017.
-
If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2017, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.
Example.
Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter doesn't meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits listed here for which you otherwise qualify. Your mother can't claim any of the six tax benefits listed here based on your daughter. However, if your mother's AGI is higher than yours and you don’t claim your daughter as a qualifying child, your daughter is the qualifying child of your mother.
For more details and examples, see Pub. 596.
If you won't be taking the EIC with a qualifying child, enter "No" on the dotted line next to line 66a. Otherwise, go to Step 3, question 1.
Social security number (SSN).
For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if "Valid for Work Only With DHS Authorization" is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.
To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?
If you didn't have an SSN by the due date of your 2017 return (including extensions), you can't claim the EIC on either your original or an amended 2017 return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2017 return, even if that child later gets an SSN.
Student.
A student is a child who during any part of 5 calendar months of 2017 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Welfare benefits, effect of credit on.
Any refund you receive as a result of taking the EIC can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
| 2017 Earned Income Credit (EIC) Table
Caution. This is not a tax table. |
|||
| 1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. | 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. | Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842. | |
| And your filing status is– | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| If the amount you are looking up from the worksheet is– | Single, head of household, or qualifying widow(er) and the number of children you have is– | Married filing jointly and the number of children you have is– | |||||||
| 0 | 1 | 2 | 3 | 0 | 1 | 2 | 3 | ||
| At least | But less than | Your credit is– | Your credit is– | ||||||
| $1 | $50 | $2 | $9 | $10 | $11 | $2 | $9 | $10 | $11 |
| 50 | 100 | 6 | 26 | 30 | 34 | 6 | 26 | 30 | 34 |
| 100 | 150 | 10 | 43 | 50 | 56 | 10 | 43 | 50 | 56 |
| 150 | 200 | 13 | 60 | 70 | 79 | 13 | 60 | 70 | 79 |
| 200 | 250 | 17 | 77 | 90 | 101 | 17 | 77 | 90 | 101 |
| 250 | 300 | 21 | 94 | 110 | 124 | 21 | 94 | 110 | 124 |
| 300 | 350 | 25 | 111 | 130 | 146 | 25 | 111 | 130 | 146 |
| 350 | 400 | 29 | 128 | 150 | 169 | 29 | 128 | 150 | 169 |
| 400 | 450 | 33 | 145 | 170 | 191 | 33 | 145 | 170 | 191 |
| 450 | 500 | 36 | 162 | 190 | 214 | 36 | 162 | 190 | 214 |
| 500 | 550 | 40 | 179 | 210 | 236 | 40 | 179 | 210 | 236 |
| 550 | 600 | 44 | 196 | 230 | 259 | 44 | 196 | 230 | 259 |
| 600 | 650 | 48 | 213 | 250 | 281 | 48 | 213 | 250 | 281 |
| 650 | 700 | 52 | 230 | 270 | 304 | 52 | 230 | 270 | 304 |
| 700 | 750 | 55 | 247 | 290 | 326 | 55 | 247 | 290 | 326 |
| 750 | 800 | 59 | 264 | 310 | 349 | 59 | 264 | 310 | 349 |
| 800 | 850 | 63 | 281 | 330 | 371 | 63 | 281 | 330 | 371 |
| 850 | 900 | 67 | 298 | 350 | 394 | 67 | 298 | 350 | 394 |
| 900 | 950 | 71 | 315 | 370 | 416 | 71 | 315 | 370 | 416 |
| 950 | 1,000 | 75 | 332 | 390 | 439 | 75 | 332 | 390 | 439 |
| 1,000 | 1,050 | 78 | 349 | 410 | 461 | 78 | 349 | 410 | 461 |
| 1,050 | 1,100 | 82 | 366 | 430 | 484 | 82 | 366 | 430 | 484 |
| 1,100 | 1,150 | 86 | 383 | 450 | 506 | 86 | 383 | 450 | 506 |
| 1,150 | 1,200 | 90 | 400 | 470 | 529 | 90 | 400 | 470 | 529 |
| 1,200 | 1,250 | 94 | 417 | 490 | 551 | 94 | 417 | 490 | 551 |
| 1,250 | 1,300 | 98 | 434 | 510 | 574 | 98 | 434 | 510 | 574 |
| 1,300 | 1,350 | 101 | 451 | 530 | 596 | 101 | 451 | 530 | 596 |
| 1,350 | 1,400 | 105 | 468 | 550 | 619 | 105 | 468 | 550 | 619 |
| 1,400 | 1,450 | 109 | 485 | 570 | 641 | 109 | 485 | 570 | 641 |
| 1,450 | 1,500 | 113 | 502 | 590 | 664 | 113 | 502 | 590 | 664 |
| 1,500 | 1,550 | 117 | 519 | 610 | 686 | 117 | 519 | 610 | 686 |
| 1,550 | 1,600 | 120 | 536 | 630 | 709 | 120 | 536 | 630 | 709 |
| 1,600 | 1,650 | 124 | 553 | 650 | 731 | 124 | 553 | 650 | 731 |
| 1,650 | 1,700 | 128 | 570 | 670 | 754 | 128 | 570 | 670 | 754 |
| 1,700 | 1,750 | 132 | 587 | 690 | 776 | 132 | 587 | 690 | 776 |
| 1,750 | 1,800 | 136 | 604 | 710 | 799 | 136 | 604 | 710 | 799 |
| 1,800 | 1,850 | 140 | 621 | 730 | 821 | 140 | 621 | 730 | 821 |
| 1,850 | 1,900 | 143 | 638 | 750 | 844 | 143 | 638 | 750 | 844 |
| 1,900 | 1,950 | 147 | 655 | 770 | 866 | 147 | 655 | 770 | 866 |
| 1,950 | 2,000 | 151 | 672 | 790 | 889 | 151 | 672 | 790 | 889 |
| 2,000 | 2,050 | 155 | 689 | 810 | 911 | 155 | 689 | 810 | 911 |
| 2,050 | 2,100 | 159 | 706 | 830 | 934 | 159 | 706 | 830 | 934 |
| 2,100 | 2,150 | 163 | 723 | 850 | 956 | 163 | 723 | 850 | 956 |
| 2,150 | 2,200 | 166 | 740 | 870 | 979 | 166 | 740 | 870 | 979 |
| 2,200 | 2,250 | 170 | 757 | 890 | 1,001 | 170 | 757 | 890 | 1,001 |
| 2,250 | 2,300 | 174 | 774 | 910 | 1,024 | 174 | 774 | 910 | 1,024 |
| 2,300 | 2,350 | 178 | 791 | 930 | 1,046 | 178 | 791 | 930 | 1,046 |
| 2,350 | 2,400 | 182 | 808 | 950 | 1,069 | 182 | 808 | 950 | 1,069 |
| 2,400 | 2,450 | 186 | 825 | 970 | 1,091 | 186 | 825 | 970 | 1,091 |
| 2,450 | 2,500 | 189 | 842 | 990 | 1,114 | 189 | 842 | 990 | 1,114 |
| 2,500 | 2,550 | 193 | 859 | 1,010 | 1,136 | 193 | 859 | 1,010 | 1,136 |
| 2,550 | 2,600 | 197 | 876 | 1,030 | 1,159 | 197 | 876 | 1,030 | 1,159 |
| 2,600 | 2,650 | 201 | 893 | 1,050 | 1,181 | 201 | 893 | 1,050 | 1,181 |
| 2,650 | 2,700 | 205 | 910 | 1,070 | 1,204 | 205 | 910 | 1,070 | 1,204 |
| 2,700 | 2,750 | 208 | 927 | 1,090 | 1,226 | 208 | 927 | 1,090 | 1,226 |
| 2,750 | 2,800 | 212 | 944 | 1,110 | 1,249 | 212 | 944 | 1,110 | 1,249 |
| 2,800 | 2,850 | 216 | 961 | 1,130 | 1,271 | 216 | 961 | 1,130 | 1,271 |
| 2,850 | 2,900 | 220 | 978 | 1,150 | 1,294 | 220 | 978 | 1,150 | 1,294 |
| 2,900 | 2,950 | 224 | 995 | 1,170 | 1,316 | 224 | 995 | 1,170 | 1,316 |
| 2,950 | 3,000 | 228 | 1,012 | 1,190 | 1,339 | 228 | 1,012 | 1,190 | 1,339 |
| 3,000 | 3,050 | 231 | 1,029 | 1,210 | 1,361 | 231 | 1,029 | 1,210 | 1,361 |
| 3,050 | 3,100 | 235 | 1,046 | 1,230 | 1,384 | 235 | 1,046 | 1,230 | 1,384 |
| 3,100 | 3,150 | 239 | 1,063 | 1,250 | 1,406 | 239 | 1,063 | 1,250 | 1,406 |
| 3,150 | 3,200 | 243 | 1,080 | 1,270 | 1,429 | 243 | 1,080 | 1,270 | 1,429 |
| 3,200 | 3,250 | 247 | 1,097 | 1,290 | 1,451 | 247 | 1,097 | 1,290 | 1,451 |
| 3,250 | 3,300 | 251 | 1,114 | 1,310 | 1,474 | 251 | 1,114 | 1,310 | 1,474 |
| 3,300 | 3,350 | 254 | 1,131 | 1,330 | 1,496 | 254 | 1,131 | 1,330 | 1,496 |
| 3,350 | 3,400 | 258 | 1,148 | 1,350 | 1,519 | 258 | 1,148 | 1,350 | 1,519 |
| 3,400 | 3,450 | 262 | 1,165 | 1,370 | 1,541 | 262 | 1,165 | 1,370 | 1,541 |
| 3,450 | 3,500 | 266 | 1,182 | 1,390 | 1,564 | 266 | 1,182 | 1,390 | 1,564 |
| 3,500 | 3,550 | 270 | 1,199 | 1,410 | 1,586 | 270 | 1,199 | 1,410 | 1,586 |
| 3,550 | 3,600 | 273 | 1,216 | 1,430 | 1,609 | 273 | 1,216 | 1,430 | 1,609 |
| 3,600 | 3,650 | 277 | 1,233 | 1,450 | 1,631 | 277 | 1,233 | 1,450 | 1,631 |
| 3,650 | 3,700 | 281 | 1,250 | 1,470 | 1,654 | 281 | 1,250 | 1,470 | 1,654 |
| 3,700 | 3,750 | 285 | 1,267 | 1,490 | 1,676 | 285 | 1,267 | 1,490 | 1,676 |
| 3,750 | 3,800 | 289 | 1,284 | 1,510 | 1,699 | 289 | 1,284 | 1,510 | 1,699 |
| 3,800 | 3,850 | 293 | 1,301 | 1,530 | 1,721 | 293 | 1,301 | 1,530 | 1,721 |
| 3,850 | 3,900 | 296 | 1,318 | 1,550 | 1,744 | 296 | 1,318 | 1,550 | 1,744 |
| 3,900 | 3,950 | 300 | 1,335 | 1,570 | 1,766 | 300 | 1,335 | 1,570 | 1,766 |
| 3,950 | 4,000 | 304 | 1,352 | 1,590 | 1,789 | 304 | 1,352 | 1,590 | 1,789 |
| 4,000 | 4,050 | 308 | 1,369 | 1,610 | 1,811 | 308 | 1,369 | 1,610 | 1,811 |
| 4,050 | 4,100 | 312 | 1,386 | 1,630 | 1,834 | 312 | 1,386 | 1,630 | 1,834 |
| 4,100 | 4,150 | 316 | 1,403 | 1,650 | 1,856 | 316 | 1,403 | 1,650 | 1,856 |
| 4,150 | 4,200 | 319 | 1,420 | 1,670 | 1,879 | 319 | 1,420 | 1,670 | 1,879 |
| 4,200 | 4,250 | 323 | 1,437 | 1,690 | 1,901 | 323 | 1,437 | 1,690 | 1,901 |
| 4,250 | 4,300 | 327 | 1,454 | 1,710 | 1,924 | 327 | 1,454 | 1,710 | 1,924 |
| 4,300 | 4,350 | 331 | 1,471 | 1,730 | 1,946 | 331 | 1,471 | 1,730 | 1,946 |
| 4,350 | 4,400 | 335 | 1,488 | 1,750 | 1,969 | 335 | 1,488 | 1,750 | 1,969 |
| 4,400 | 4,450 | 339 | 1,505 | 1,770 | 1,991 | 339 | 1,505 | 1,770 | 1,991 |
| 4,450 | 4,500 | 342 | 1,522 | 1,790 | 2,014 | 342 | 1,522 | 1,790 | 2,014 |
| 4,500 | 4,550 | 346 | 1,539 | 1,810 | 2,036 | 346 | 1,539 | 1,810 | 2,036 |
| 4,550 | 4,600 | 350 | 1,556 | 1,830 | 2,059 | 350 | 1,556 | 1,830 | 2,059 |
| 4,600 | 4,650 | 354 | 1,573 | 1,850 | 2,081 | 354 | 1,573 | 1,850 | 2,081 |
| 4,650 | 4,700 | 358 | 1,590 | 1,870 | 2,104 | 358 | 1,590 | 1,870 | 2,104 |
| 4,700 | 4,750 | 361 | 1,607 | 1,890 | 2,126 | 361 | 1,607 | 1,890 | 2,126 |
| 4,750 | 4,800 | 365 | 1,624 | 1,910 | 2,149 | 365 | 1,624 | 1,910 | 2,149 |
| 4,800 | 4,850 | 369 | 1,641 | 1,930 | 2,171 | 369 | 1,641 | 1,930 | 2,171 |
| 4,850 | 4,900 | 373 | 1,658 | 1,950 | 2,194 | 373 | 1,658 | 1,950 | 2,194 |
| 4,900 | 4,950 | 377 | 1,675 | 1,970 | 2,216 | 377 | 1,675 | 1,970 | 2,216 |
| 4,950 | 5,000 | 381 | 1,692 | 1,990 | 2,239 | 381 | 1,692 | 1,990 | 2,239 |
| 5,000 | 5,050 | 384 | 1,709 | 2,010 | 2,261 | 384 | 1,709 | 2,010 | 2,261 |
| 5,050 | 5,100 | 388 | 1,726 | 2,030 | 2,284 | 388 | 1,726 | 2,030 | 2,284 |
| 5,100 | 5,150 | 392 | 1,743 | 2,050 | 2,306 | 392 | 1,743 | 2,050 | 2,306 |
| 5,150 | 5,200 | 396 | 1,760 | 2,070 | 2,329 | 396 | 1,760 | 2,070 | 2,329 |
| 5,200 | 5,250 | 400 | 1,777 | 2,090 | 2,351 | 400 | 1,777 | 2,090 | 2,351 |
| 5,250 | 5,300 | 404 | 1,794 | 2,110 | 2,374 | 404 | 1,794 | 2,110 | 2,374 |
| 5,300 | 5,350 | 407 | 1,811 | 2,130 | 2,396 | 407 | 1,811 | 2,130 | 2,396 |
| 5,350 | 5,400 | 411 | 1,828 | 2,150 | 2,419 | 411 | 1,828 | 2,150 | 2,419 |
| 5,400 | 5,450 | 415 | 1,845 | 2,170 | 2,441 | 415 | 1,845 | 2,170 | 2,441 |
| 5,450 | 5,500 | 419 | 1,862 | 2,190 | 2,464 | 419 | 1,862 | 2,190 | 2,464 |
| 5,500 | 5,550 | 423 | 1,879 | 2,210 | 2,486 | 423 | 1,879 | 2,210 | 2,486 |
| 5,550 | 5,600 | 426 | 1,896 | 2,230 | 2,509 | 426 | 1,896 | 2,230 | 2,509 |
| 5,600 | 5,650 | 430 | 1,913 | 2,250 | 2,531 | 430 | 1,913 | 2,250 | 2,531 |
| 5,650 | 5,700 | 434 | 1,930 | 2,270 | 2,554 | 434 | 1,930 | 2,270 | 2,554 |
| 5,700 | 5,750 | 438 | 1,947 | 2,290 | 2,576 | 438 | 1,947 | 2,290 | 2,576 |
| 5,750 | 5,800 | 442 | 1,964 | 2,310 | 2,599 | 442 | 1,964 | 2,310 | 2,599 |
| 5,800 | 5,850 | 446 | 1,981 | 2,330 | 2,621 | 446 | 1,981 | 2,330 | 2,621 |
| 5,850 | 5,900 | 449 | 1,998 | 2,350 | 2,644 | 449 | 1,998 | 2,350 | 2,644 |
| 5,900 | 5,950 | 453 | 2,015 | 2,370 | 2,666 | 453 | 2,015 | 2,370 | 2,666 |
| 5,950 | 6,000 | 457 | 2,032 | 2,390 | 2,689 | 457 | 2,032 | 2,390 | 2,689 |
| 6,000 | 6,050 | 461 | 2,049 | 2,410 | 2,711 | 461 | 2,049 | 2,410 | 2,711 |
| 6,050 | 6,100 | 465 | 2,066 | 2,430 | 2,734 | 465 | 2,066 | 2,430 | 2,734 |
| 6,100 | 6,150 | 469 | 2,083 | 2,450 | 2,756 | 469 | 2,083 | 2,450 | 2,756 |
| 6,150 | 6,200 | 472 | 2,100 | 2,470 | 2,779 | 472 | 2,100 | 2,470 | 2,779 |
| 6,200 | 6,250 | 476 | 2,117 | 2,490 | 2,801 | 476 | 2,117 | 2,490 | 2,801 |
| 6,250 | 6,300 | 480 | 2,134 | 2,510 | 2,824 | 480 | 2,134 | 2,510 | 2,824 |
| 6,300 | 6,350 | 484 | 2,151 | 2,530 | 2,846 | 484 | 2,151 | 2,530 | 2,846 |
| 6,350 | 6,400 | 488 | 2,168 | 2,550 | 2,869 | 488 | 2,168 | 2,550 | 2,869 |
| 6,400 | 6,450 | 492 | 2,185 | 2,570 | 2,891 | 492 | 2,185 | 2,570 | 2,891 |
| 6,450 | 6,500 | 495 | 2,202 | 2,590 | 2,914 | 495 | 2,202 | 2,590 | 2,914 |
| 6,500 | 6,550 | 499 | 2,219 | 2,610 | 2,936 | 499 | 2,219 | 2,610 | 2,936 |
| 6,550 | 6,600 | 503 | 2,236 | 2,630 | 2,959 | 503 | 2,236 | 2,630 | 2,959 |
| 6,600 | 6,650 | 507 | 2,253 | 2,650 | 2,981 | 507 | 2,253 | 2,650 | 2,981 |
| 6,650 | 6,700 | 510 | 2,270 | 2,670 | 3,004 | 510 | 2,270 | 2,670 | 3,004 |
| 6,700 | 6,750 | 510 | 2,287 | 2,690 | 3,026 | 510 | 2,287 | 2,690 | 3,026 |
| 6,750 | 6,800 | 510 | 2,304 | 2,710 | 3,049 | 510 | 2,304 | 2,710 | 3,049 |
| 6,800 | 6,850 | 510 | 2,321 | 2,730 | 3,071 | 510 | 2,321 | 2,730 | 3,071 |
| 6,850 | 6,900 | 510 | 2,338 | 2,750 | 3,094 | 510 | 2,338 | 2,750 | 3,094 |
| 6,900 | 6,950 | 510 | 2,355 | 2,770 | 3,116 | 510 | 2,355 | 2,770 | 3,116 |
| 6,950 | 7,000 | 510 | 2,372 | 2,790 | 3,139 | 510 | 2,372 | 2,790 | 3,139 |
| 7,000 | 7,050 | 510 | 2,389 | 2,810 | 3,161 | 510 | 2,389 | 2,810 | 3,161 |
| 7,050 | 7,100 | 510 | 2,406 | 2,830 | 3,184 | 510 | 2,406 | 2,830 | 3,184 |
| 7,100 | 7,150 | 510 | 2,423 | 2,850 | 3,206 | 510 | 2,423 | 2,850 | 3,206 |
| 7,150 | 7,200 | 510 | 2,440 | 2,870 | 3,229 | 510 | 2,440 | 2,870 | 3,229 |
| 7,200 | 7,250 | 510 | 2,457 | 2,890 | 3,251 | 510 | 2,457 | 2,890 | 3,251 |
| 7,250 | 7,300 | 510 | 2,474 | 2,910 | 3,274 | 510 | 2,474 | 2,910 | 3,274 |
| 7,300 | 7,350 | 510 | 2,491 | 2,930 | 3,296 | 510 | 2,491 | 2,930 | 3,296 |
| 7,350 | 7,400 | 510 | 2,508 | 2,950 | 3,319 | 510 | 2,508 | 2,950 | 3,319 |
| 7,400 | 7,450 | 510 | 2,525 | 2,970 | 3,341 | 510 | 2,525 | 2,970 | 3,341 |
| 7,450 | 7,500 | 510 | 2,542 | 2,990 | 3,364 | 510 | 2,542 | 2,990 | 3,364 |
| 7,500 | 7,550 | 510 | 2,559 | 3,010 | 3,386 | 510 | 2,559 | 3,010 | 3,386 |
| 7,550 | 7,600 | 510 | 2,576 | 3,030 | 3,409 | 510 | 2,576 | 3,030 | 3,409 |
| 7,600 | 7,650 | 510 | 2,593 | 3,050 | 3,431 | 510 | 2,593 | 3,050 | 3,431 |
| 7,650 | 7,700 | 510 | 2,610 | 3,070 | 3,454 | 510 | 2,610 | 3,070 | 3,454 |
| 7,700 | 7,750 | 510 | 2,627 | 3,090 | 3,476 | 510 | 2,627 | 3,090 | 3,476 |
| 7,750 | 7,800 | 510 | 2,644 | 3,110 | 3,499 | 510 | 2,644 | 3,110 | 3,499 |
| 7,800 | 7,850 | 510 | 2,661 | 3,130 | 3,521 | 510 | 2,661 | 3,130 | 3,521 |
| 7,850 | 7,900 | 510 | 2,678 | 3,150 | 3,544 | 510 | 2,678 | 3,150 | 3,544 |
| 7,900 | 7,950 | 510 | 2,695 | 3,170 | 3,566 | 510 | 2,695 | 3,170 | 3,566 |
| 7,950 | 8,000 | 510 | 2,712 | 3,190 | 3,589 | 510 | 2,712 | 3,190 | 3,589 |
| 8,000 | 8,050 | 510 | 2,729 | 3,210 | 3,611 | 510 | 2,729 | 3,210 | 3,611 |
| 8,050 | 8,100 | 510 | 2,746 | 3,230 | 3,634 | 510 | 2,746 | 3,230 | 3,634 |
| 8,100 | 8,150 | 510 | 2,763 | 3,250 | 3,656 | 510 | 2,763 | 3,250 | 3,656 |
| 8,150 | 8,200 | 510 | 2,780 | 3,270 | 3,679 | 510 | 2,780 | 3,270 | 3,679 |
| 8,200 | 8,250 | 510 | 2,797 | 3,290 | 3,701 | 510 | 2,797 | 3,290 | 3,701 |
| 8,250 | 8,300 | 510 | 2,814 | 3,310 | 3,724 | 510 | 2,814 | 3,310 | 3,724 |
| 8,300 | 8,350 | 510 | 2,831 | 3,330 | 3,746 | 510 | 2,831 | 3,330 | 3,746 |
| 8,350 | 8,400 | 508 | 2,848 | 3,350 | 3,769 | 510 | 2,848 | 3,350 | 3,769 |
| 8,400 | 8,450 | 504 | 2,865 | 3,370 | 3,791 | 510 | 2,865 | 3,370 | 3,791 |
| 8,450 | 8,500 | 500 | 2,882 | 3,390 | 3,814 | 510 | 2,882 | 3,390 | 3,814 |
| 8,500 | 8,550 | 496 | 2,899 | 3,410 | 3,836 | 510 | 2,899 | 3,410 | 3,836 |
| 8,550 | 8,600 | 492 | 2,916 | 3,430 | 3,859 | 510 | 2,916 | 3,430 | 3,859 |
| 8,600 | 8,650 | 488 | 2,933 | 3,450 | 3,881 | 510 | 2,933 | 3,450 | 3,881 |
| 8,650 | 8,700 | 485 | 2,950 | 3,470 | 3,904 | 510 | 2,950 | 3,470 | 3,904 |
| 8,700 | 8,750 | 481 | 2,967 | 3,490 | 3,926 | 510 | 2,967 | 3,490 | 3,926 |
| 8,750 | 8,800 | 477 | 2,984 | 3,510 | 3,949 | 510 | 2,984 | 3,510 | 3,949 |
| 8,800 | 8,850 | 473 | 3,001 | 3,530 | 3,971 | 510 | 3,001 | 3,530 | 3,971 |
| 8,850 | 8,900 | 469 | 3,018 | 3,550 | 3,994 | 510 | 3,018 | 3,550 | 3,994 |
| 8,900 | 8,950 | 466 | 3,035 | 3,570 | 4,016 | 510 | 3,035 | 3,570 | 4,016 |
| 8,950 | 9,000 | 462 | 3,052 | 3,590 | 4,039 | 510 | 3,052 | 3,590 | 4,039 |
| 9,000 | 9,050 | 458 | 3,069 | 3,610 | 4,061 | 510 | 3,069 | 3,610 | 4,061 |
| 9,050 | 9,100 | 454 | 3,086 | 3,630 | 4,084 | 510 | 3,086 | 3,630 | 4,084 |
| 9,100 | 9,150 | 450 | 3,103 | 3,650 | 4,106 | 510 | 3,103 | 3,650 | 4,106 |
| 9,150 | 9,200 | 446 | 3,120 | 3,670 | 4,129 | 510 | 3,120 | 3,670 | 4,129 |
| 9,200 | 9,250 | 443 | 3,137 | 3,690 | 4,151 | 510 | 3,137 | 3,690 | 4,151 |
| 9,250 | 9,300 | 439 | 3,154 | 3,710 | 4,174 | 510 | 3,154 | 3,710 | 4,174 |
| 9,300 | 9,350 | 435 | 3,171 | 3,730 | 4,196 | 510 | 3,171 | 3,730 | 4,196 |
| 9,350 | 9,400 | 431 | 3,188 | 3,750 | 4,219 | 510 | 3,188 | 3,750 | 4,219 |
| 9,400 | 9,450 | 427 | 3,205 | 3,770 | 4,241 | 510 | 3,205 | 3,770 | 4,241 |
| 9,450 | 9,500 | 423 | 3,222 | 3,790 | 4,264 | 510 | 3,222 | 3,790 | 4,264 |
| 9,500 | 9,550 | 420 | 3,239 | 3,810 | 4,286 | 510 | 3,239 | 3,810 | 4,286 |
| 9,550 | 9,600 | 416 | 3,256 | 3,830 | 4,309 | 510 | 3,256 | 3,830 | 4,309 |
| 9,600 | 9,650 | 412 | 3,273 | 3,850 | 4,331 | 510 | 3,273 | 3,850 | 4,331 |
| 9,650 | 9,700 | 408 | 3,290 | 3,870 | 4,354 | 510 | 3,290 | 3,870 | 4,354 |
| 9,700 | 9,750 | 404 | 3,307 | 3,890 | 4,376 | 510 | 3,307 | 3,890 | 4,376 |
| 9,750 | 9,800 | 400 | 3,324 | 3,910 | 4,399 | 510 | 3,324 | 3,910 | 4,399 |
| 9,800 | 9,850 | 397 | 3,341 | 3,930 | 4,421 | 510 | 3,341 | 3,930 | 4,421 |
| 9,850 | 9,900 | 393 | 3,358 | 3,950 | 4,444 | 510 | 3,358 | 3,950 | 4,444 |
| 9,900 | 9,950 | 389 | 3,375 | 3,970 | 4,466 | 510 | 3,375 | 3,970 | 4,466 |
| 9,950 | 10,000 | 385 | 3,392 | 3,990 | 4,489 | 510 | 3,392 | 3,990 | 4,489 |
| 10,000 | 10,050 | 381 | 3,400 | 4,010 | 4,511 | 510 | 3,400 | 4,010 | 4,511 |
| 10,050 | 10,100 | 378 | 3,400 | 4,030 | 4,534 | 510 | 3,400 | 4,030 | 4,534 |
| 10,100 | 10,150 | 374 | 3,400 | 4,050 | 4,556 | 510 | 3,400 | 4,050 | 4,556 |
| 10,150 | 10,200 | 370 | 3,400 | 4,070 | 4,579 | 510 | 3,400 | 4,070 | 4,579 |
| 10,200 | 10,250 | 366 | 3,400 | 4,090 | 4,601 | 510 | 3,400 | 4,090 | 4,601 |
| 10,250 | 10,300 | 362 | 3,400 | 4,110 | 4,624 | 510 | 3,400 | 4,110 | 4,624 |
| 10,300 | 10,350 | 358 | 3,400 | 4,130 | 4,646 | 510 | 3,400 | 4,130 | 4,646 |
| 10,350 | 10,400 | 355 | 3,400 | 4,150 | 4,669 | 510 | 3,400 | 4,150 | 4,669 |
| 10,400 | 10,450 | 351 | 3,400 | 4,170 | 4,691 | 510 | 3,400 | 4,170 | 4,691 |
| 10,450 | 10,500 | 347 | 3,400 | 4,190 | 4,714 | 510 | 3,400 | 4,190 | 4,714 |
| 10,500 | 10,550 | 343 | 3,400 | 4,210 | 4,736 | 510 | 3,400 | 4,210 | 4,736 |
| 10,550 | 10,600 | 339 | 3,400 | 4,230 | 4,759 | 510 | 3,400 | 4,230 | 4,759 |
| 10,600 | 10,650 | 335 | 3,400 | 4,250 | 4,781 | 510 | 3,400 | 4,250 | 4,781 |
| 10,650 | 10,700 | 332 | 3,400 | 4,270 | 4,804 | 510 | 3,400 | 4,270 | 4,804 |
| 10,700 | 10,750 | 328 | 3,400 | 4,290 | 4,826 | 510 | 3,400 | 4,290 | 4,826 |
| 10,750 | 10,800 | 324 | 3,400 | 4,310 | 4,849 | 510 | 3,400 | 4,310 | 4,849 |
| 10,800 | 10,850 | 320 | 3,400 | 4,330 | 4,871 | 510 | 3,400 | 4,330 | 4,871 |
| 10,850 | 10,900 | 316 | 3,400 | 4,350 | 4,894 | 510 | 3,400 | 4,350 | 4,894 |
| 10,900 | 10,950 | 313 | 3,400 | 4,370 | 4,916 | 510 | 3,400 | 4,370 | 4,916 |
| 10,950 | 11,000 | 309 | 3,400 | 4,390 | 4,939 | 510 | 3,400 | 4,390 | 4,939 |
| 11,000 | 11,050 | 305 | 3,400 | 4,410 | 4,961 | 510 | 3,400 | 4,410 | 4,961 |
| 11,050 | 11,100 | 301 | 3,400 | 4,430 | 4,984 | 510 | 3,400 | 4,430 | 4,984 |
| 11,100 | 11,150 | 297 | 3,400 | 4,450 | 5,006 | 510 | 3,400 | 4,450 | 5,006 |
| 11,150 | 11,200 | 293 | 3,400 | 4,470 | 5,029 | 510 | 3,400 | 4,470 | 5,029 |
| 11,200 | 11,250 | 290 | 3,400 | 4,490 | 5,051 | 510 | 3,400 | 4,490 | 5,051 |
| 11,250 | 11,300 | 286 | 3,400 | 4,510 | 5,074 | 510 | 3,400 | 4,510 | 5,074 |
| 11,300 | 11,350 | 282 | 3,400 | 4,530 | 5,096 | 510 | 3,400 | 4,530 | 5,096 |
| 11,350 | 11,400 | 278 | 3,400 | 4,550 | 5,119 | 510 | 3,400 | 4,550 | 5,119 |
| 11,400 | 11,450 | 274 | 3,400 | 4,570 | 5,141 | 510 | 3,400 | 4,570 | 5,141 |
| 11,450 | 11,500 | 270 | 3,400 | 4,590 | 5,164 | 510 | 3,400 | 4,590 | 5,164 |
| 11,500 | 11,550 | 267 | 3,400 | 4,610 | 5,186 | 510 | 3,400 | 4,610 | 5,186 |
| 11,550 | 11,600 | 263 | 3,400 | 4,630 | 5,209 | 510 | 3,400 | 4,630 | 5,209 |
| 11,600 | 11,650 | 259 | 3,400 | 4,650 | 5,231 | 510 | 3,400 | 4,650 | 5,231 |
| 11,650 | 11,700 | 255 | 3,400 | 4,670 | 5,254 | 510 | 3,400 | 4,670 | 5,254 |
| 11,700 | 11,750 | 251 | 3,400 | 4,690 | 5,276 | 510 | 3,400 | 4,690 | 5,276 |
| 11,750 | 11,800 | 247 | 3,400 | 4,710 | 5,299 | 510 | 3,400 | 4,710 | 5,299 |
| 11,800 | 11,850 | 244 | 3,400 | 4,730 | 5,321 | 510 | 3,400 | 4,730 | 5,321 |
| 11,850 | 11,900 | 240 | 3,400 | 4,750 | 5,344 | 510 | 3,400 | 4,750 | 5,344 |
| 11,900 | 11,950 | 236 | 3,400 | 4,770 | 5,366 | 510 | 3,400 | 4,770 | 5,366 |
| 11,950 | 12,000 | 232 | 3,400 | 4,790 | 5,389 | 510 | 3,400 | 4,790 | 5,389 |
| 12,000 | 12,050 | 228 | 3,400 | 4,810 | 5,411 | 510 | 3,400 | 4,810 | 5,411 |
| 12,050 | 12,100 | 225 | 3,400 | 4,830 | 5,434 | 510 | 3,400 | 4,830 | 5,434 |
| 12,100 | 12,150 | 221 | 3,400 | 4,850 | 5,456 | 510 | 3,400 | 4,850 | 5,456 |
| 12,150 | 12,200 | 217 | 3,400 | 4,870 | 5,479 | 510 | 3,400 | 4,870 | 5,479 |
| 12,200 | 12,250 | 213 | 3,400 | 4,890 | 5,501 | 510 | 3,400 | 4,890 | 5,501 |
| 12,250 | 12,300 | 209 | 3,400 | 4,910 | 5,524 | 510 | 3,400 | 4,910 | 5,524 |
| 12,300 | 12,350 | 205 | 3,400 | 4,930 | 5,546 | 510 | 3,400 | 4,930 | 5,546 |
| 12,350 | 12,400 | 202 | 3,400 | 4,950 | 5,569 | 510 | 3,400 | 4,950 | 5,569 |
| 12,400 | 12,450 | 198 | 3,400 | 4,970 | 5,591 | 510 | 3,400 | 4,970 | 5,591 |
| 12,450 | 12,500 | 194 | 3,400 | 4,990 | 5,614 | 510 | 3,400 | 4,990 | 5,614 |
| 12,500 | 12,550 | 190 | 3,400 | 5,010 | 5,636 | 510 | 3,400 | 5,010 | 5,636 |
| 12,550 | 12,600 | 186 | 3,400 | 5,030 | 5,659 | 510 | 3,400 | 5,030 | 5,659 |
| 12,600 | 12,650 | 182 | 3,400 | 5,050 | 5,681 | 510 | 3,400 | 5,050 | 5,681 |
| 12,650 | 12,700 | 179 | 3,400 | 5,070 | 5,704 | 510 | 3,400 | 5,070 | 5,704 |
| 12,700 | 12,750 | 175 | 3,400 | 5,090 | 5,726 | 510 | 3,400 | 5,090 | 5,726 |
| 12,750 | 12,800 | 171 | 3,400 | 5,110 | 5,749 | 510 | 3,400 | 5,110 | 5,749 |
| 12,800 | 12,850 | 167 | 3,400 | 5,130 | 5,771 | 510 | 3,400 | 5,130 | 5,771 |
| 12,850 | 12,900 | 163 | 3,400 | 5,150 | 5,794 | 510 | 3,400 | 5,150 | 5,794 |
| 12,900 | 12,950 | 160 | 3,400 | 5,170 | 5,816 | 510 | 3,400 | 5,170 | 5,816 |
| 12,950 | 13,000 | 156 | 3,400 | 5,190 | 5,839 | 510 | 3,400 | 5,190 | 5,839 |
| 13,000 | 13,050 | 152 | 3,400 | 5,210 | 5,861 | 510 | 3,400 | 5,210 | 5,861 |
| 13,050 | 13,100 | 148 | 3,400 | 5,230 | 5,884 | 510 | 3,400 | 5,230 | 5,884 |
| 13,100 | 13,150 | 144 | 3,400 | 5,250 | 5,906 | 510 | 3,400 | 5,250 | 5,906 |
| 13,150 | 13,200 | 140 | 3,400 | 5,270 | 5,929 | 510 | 3,400 | 5,270 | 5,929 |
| 13,200 | 13,250 | 137 | 3,400 | 5,290 | 5,951 | 510 | 3,400 | 5,290 | 5,951 |
| 13,250 | 13,300 | 133 | 3,400 | 5,310 | 5,974 | 510 | 3,400 | 5,310 | 5,974 |
| 13,300 | 13,350 | 129 | 3,400 | 5,330 | 5,996 | 510 | 3,400 | 5,330 | 5,996 |
| 13,350 | 13,400 | 125 | 3,400 | 5,350 | 6,019 | 510 | 3,400 | 5,350 | 6,019 |
| 13,400 | 13,450 | 121 | 3,400 | 5,370 | 6,041 | 510 | 3,400 | 5,370 | 6,041 |
| 13,450 | 13,500 | 117 | 3,400 | 5,390 | 6,064 | 510 | 3,400 | 5,390 | 6,064 |
| 13,500 | 13,550 | 114 | 3,400 | 5,410 | 6,086 | 510 | 3,400 | 5,410 | 6,086 |
| 13,550 | 13,600 | 110 | 3,400 | 5,430 | 6,109 | 510 | 3,400 | 5,430 | 6,109 |
| 13,600 | 13,650 | 106 | 3,400 | 5,450 | 6,131 | 510 | 3,400 | 5,450 | 6,131 |
| 13,650 | 13,700 | 102 | 3,400 | 5,470 | 6,154 | 510 | 3,400 | 5,470 | 6,154 |
| 13,700 | 13,750 | 98 | 3,400 | 5,490 | 6,176 | 510 | 3,400 | 5,490 | 6,176 |
| 13,750 | 13,800 | 94 | 3,400 | 5,510 | 6,199 | 510 | 3,400 | 5,510 | 6,199 |
| 13,800 | 13,850 | 91 | 3,400 | 5,530 | 6,221 | 510 | 3,400 | 5,530 | 6,221 |
| 13,850 | 13,900 | 87 | 3,400 | 5,550 | 6,244 | 510 | 3,400 | 5,550 | 6,244 |
| 13,900 | 13,950 | 83 | 3,400 | 5,570 | 6,266 | 510 | 3,400 | 5,570 | 6,266 |
| 13,950 | 14,000 | 79 | 3,400 | 5,590 | 6,289 | 507 | 3,400 | 5,590 | 6,289 |
| 14,000 | 14,050 | 75 | 3,400 | 5,616 | 6,318 | 503 | 3,400 | 5,616 | 6,318 |
| 14,050 | 14,100 | 72 | 3,400 | 5,616 | 6,318 | 499 | 3,400 | 5,616 | 6,318 |
| 14,100 | 14,150 | 68 | 3,400 | 5,616 | 6,318 | 495 | 3,400 | 5,616 | 6,318 |
| 14,150 | 14,200 | 64 | 3,400 | 5,616 | 6,318 | 492 | 3,400 | 5,616 | 6,318 |
| 14,200 | 14,250 | 60 | 3,400 | 5,616 | 6,318 | 488 | 3,400 | 5,616 | 6,318 |
| 14,250 | 14,300 | 56 | 3,400 | 5,616 | 6,318 | 484 | 3,400 | 5,616 | 6,318 |
| 14,300 | 14,350 | 52 | 3,400 | 5,616 | 6,318 | 480 | 3,400 | 5,616 | 6,318 |
| 14,350 | 14,400 | 49 | 3,400 | 5,616 | 6,318 | 476 | 3,400 | 5,616 | 6,318 |
| 14,400 | 14,450 | 45 | 3,400 | 5,616 | 6,318 | 472 | 3,400 | 5,616 | 6,318 |
| 14,450 | 14,500 | 41 | 3,400 | 5,616 | 6,318 | 469 | 3,400 | 5,616 | 6,318 |
| 14,500 | 14,550 | 37 | 3,400 | 5,616 | 6,318 | 465 | 3,400 | 5,616 | 6,318 |
| 14,550 | 14,600 | 33 | 3,400 | 5,616 | 6,318 | 461 | 3,400 | 5,616 | 6,318 |
| 14,600 | 14,650 | 29 | 3,400 | 5,616 | 6,318 | 457 | 3,400 | 5,616 | 6,318 |
| 14,650 | 14,700 | 26 | 3,400 | 5,616 | 6,318 | 453 | 3,400 | 5,616 | 6,318 |
| 14,700 | 14,750 | 22 | 3,400 | 5,616 | 6,318 | 449 | 3,400 | 5,616 | 6,318 |
| 14,750 | 14,800 | 18 | 3,400 | 5,616 | 6,318 | 446 | 3,400 | 5,616 | 6,318 |
| 14,800 | 14,850 | 14 | 3,400 | 5,616 | 6,318 | 442 | 3,400 | 5,616 | 6,318 |
| 14,850 | 14,900 | 10 | 3,400 | 5,616 | 6,318 | 438 | 3,400 | 5,616 | 6,318 |
| 14,900 | 14,950 | 7 | 3,400 | 5,616 | 6,318 | 434 | 3,400 | 5,616 | 6,318 |
| 14,950 | 15,000 | 3 | 3,400 | 5,616 | 6,318 | 430 | 3,400 | 5,616 | 6,318 |
| 15,000 | 15,050 | 0 | 3,400 | 5,616 | 6,318 | 426 | 3,400 | 5,616 | 6,318 |
| 15,050 | 15,100 | 0 | 3,400 | 5,616 | 6,318 | 423 | 3,400 | 5,616 | 6,318 |
| 15,100 | 15,150 | 0 | 3,400 | 5,616 | 6,318 | 419 | 3,400 | 5,616 | 6,318 |
| 15,150 | 15,200 | 0 | 3,400 | 5,616 | 6,318 | 415 | 3,400 | 5,616 | 6,318 |
| 15,200 | 15,250 | 0 | 3,400 | 5,616 | 6,318 | 411 | 3,400 | 5,616 | 6,318 |
| 15,250 | 15,300 | 0 | 3,400 | 5,616 | 6,318 | 407 | 3,400 | 5,616 | 6,318 |
| 15,300 | 15,350 | 0 | 3,400 | 5,616 | 6,318 | 404 | 3,400 | 5,616 | 6,318 |
| 15,350 | 15,400 | 0 | 3,400 | 5,616 | 6,318 | 400 | 3,400 | 5,616 | 6,318 |
| 15,400 | 15,450 | 0 | 3,400 | 5,616 | 6,318 | 396 | 3,400 | 5,616 | 6,318 |
| 15,450 | 15,500 | 0 | 3,400 | 5,616 | 6,318 | 392 | 3,400 | 5,616 | 6,318 |
| 15,500 | 15,550 | 0 | 3,400 | 5,616 | 6,318 | 388 | 3,400 | 5,616 | 6,318 |
| 15,550 | 15,600 | 0 | 3,400 | 5,616 | 6,318 | 384 | 3,400 | 5,616 | 6,318 |
| 15,600 | 15,650 | 0 | 3,400 | 5,616 | 6,318 | 381 | 3,400 | 5,616 | 6,318 |
| 15,650 | 15,700 | 0 | 3,400 | 5,616 | 6,318 | 377 | 3,400 | 5,616 | 6,318 |
| 15,700 | 15,750 | 0 | 3,400 | 5,616 | 6,318 | 373 | 3,400 | 5,616 | 6,318 |
| 15,750 | 15,800 | 0 | 3,400 | 5,616 | 6,318 | 369 | 3,400 | 5,616 | 6,318 |
| 15,800 | 15,850 | 0 | 3,400 | 5,616 | 6,318 | 365 | 3,400 | 5,616 | 6,318 |
| 15,850 | 15,900 | 0 | 3,400 | 5,616 | 6,318 | 361 | 3,400 | 5,616 | 6,318 |
| 15,900 | 15,950 | 0 | 3,400 | 5,616 | 6,318 | 358 | 3,400 | 5,616 | 6,318 |
| 15,950 | 16,000 | 0 | 3,400 | 5,616 | 6,318 | 354 | 3,400 | 5,616 | 6,318 |
| 16,000 | 16,050 | 0 | 3,400 | 5,616 | 6,318 | 350 | 3,400 | 5,616 | 6,318 |
| 16,050 | 16,100 | 0 | 3,400 | 5,616 | 6,318 | 346 | 3,400 | 5,616 | 6,318 |
| 16,100 | 16,150 | 0 | 3,400 | 5,616 | 6,318 | 342 | 3,400 | 5,616 | 6,318 |
| 16,150 | 16,200 | 0 | 3,400 | 5,616 | 6,318 | 339 | 3,400 | 5,616 | 6,318 |
| 16,200 | 16,250 | 0 | 3,400 | 5,616 | 6,318 | 335 | 3,400 | 5,616 | 6,318 |
| 16,250 | 16,300 | 0 | 3,400 | 5,616 | 6,318 | 331 | 3,400 | 5,616 | 6,318 |
| 16,300 | 16,350 | 0 | 3,400 | 5,616 | 6,318 | 327 | 3,400 | 5,616 | 6,318 |
| 16,350 | 16,400 | 0 | 3,400 | 5,616 | 6,318 | 323 | 3,400 | 5,616 | 6,318 |
| 16,400 | 16,450 | 0 | 3,400 | 5,616 | 6,318 | 319 | 3,400 | 5,616 | 6,318 |
| 16,450 | 16,500 | 0 | 3,400 | 5,616 | 6,318 | 316 | 3,400 | 5,616 | 6,318 |
| 16,500 | 16,550 | 0 | 3,400 | 5,616 | 6,318 | 312 | 3,400 | 5,616 | 6,318 |
| 16,550 | 16,600 | 0 | 3,400 | 5,616 | 6,318 | 308 | 3,400 | 5,616 | 6,318 |
| 16,600 | 16,650 | 0 | 3,400 | 5,616 | 6,318 | 304 | 3,400 | 5,616 | 6,318 |
| 16,650 | 16,700 | 0 | 3,400 | 5,616 | 6,318 | 300 | 3,400 | 5,616 | 6,318 |
| 16,700 | 16,750 | 0 | 3,400 | 5,616 | 6,318 | 296 | 3,400 | 5,616 | 6,318 |
| 16,750 | 16,800 | 0 | 3,400 | 5,616 | 6,318 | 293 | 3,400 | 5,616 | 6,318 |
| 16,800 | 16,850 | 0 | 3,400 | 5,616 | 6,318 | 289 | 3,400 | 5,616 | 6,318 |
| 16,850 | 16,900 | 0 | 3,400 | 5,616 | 6,318 | 285 | 3,400 | 5,616 | 6,318 |
| 16,900 | 16,950 | 0 | 3,400 | 5,616 | 6,318 | 281 | 3,400 | 5,616 | 6,318 |
| 16,950 | 17,000 | 0 | 3,400 | 5,616 | 6,318 | 277 | 3,400 | 5,616 | 6,318 |
| 17,000 | 17,050 | 0 | 3,400 | 5,616 | 6,318 | 273 | 3,400 | 5,616 | 6,318 |
| 17,050 | 17,100 | 0 | 3,400 | 5,616 | 6,318 | 270 | 3,400 | 5,616 | 6,318 |
| 17,100 | 17,150 | 0 | 3,400 | 5,616 | 6,318 | 266 | 3,400 | 5,616 | 6,318 |
| 17,150 | 17,200 | 0 | 3,400 | 5,616 | 6,318 | 262 | 3,400 | 5,616 | 6,318 |
| 17,200 | 17,250 | 0 | 3,400 | 5,616 | 6,318 | 258 | 3,400 | 5,616 | 6,318 |
| 17,250 | 17,300 | 0 | 3,400 | 5,616 | 6,318 | 254 | 3,400 | 5,616 | 6,318 |
| 17,300 | 17,350 | 0 | 3,400 | 5,616 | 6,318 | 251 | 3,400 | 5,616 | 6,318 |
| 17,350 | 17,400 | 0 | 3,400 | 5,616 | 6,318 | 247 | 3,400 | 5,616 | 6,318 |
| 17,400 | 17,450 | 0 | 3,400 | 5,616 | 6,318 | 243 | 3,400 | 5,616 | 6,318 |
| 17,450 | 17,500 | 0 | 3,400 | 5,616 | 6,318 | 239 | 3,400 | 5,616 | 6,318 |
| 17,500 | 17,550 | 0 | 3,400 | 5,616 | 6,318 | 235 | 3,400 | 5,616 | 6,318 |
| 17,550 | 17,600 | 0 | 3,400 | 5,616 | 6,318 | 231 | 3,400 | 5,616 | 6,318 |
| 17,600 | 17,650 | 0 | 3,400 | 5,616 | 6,318 | 228 | 3,400 | 5,616 | 6,318 |
| 17,650 | 17,700 | 0 | 3,400 | 5,616 | 6,318 | 224 | 3,400 | 5,616 | 6,318 |
| 17,700 | 17,750 | 0 | 3,400 | 5,616 | 6,318 | 220 | 3,400 | 5,616 | 6,318 |
| 17,750 | 17,800 | 0 | 3,400 | 5,616 | 6,318 | 216 | 3,400 | 5,616 | 6,318 |
| 17,800 | 17,850 | 0 | 3,400 | 5,616 | 6,318 | 212 | 3,400 | 5,616 | 6,318 |
| 17,850 | 17,900 | 0 | 3,400 | 5,616 | 6,318 | 208 | 3,400 | 5,616 | 6,318 |
| 17,900 | 17,950 | 0 | 3,400 | 5,616 | 6,318 | 205 | 3,400 | 5,616 | 6,318 |
| 17,950 | 18,000 | 0 | 3,400 | 5,616 | 6,318 | 201 | 3,400 | 5,616 | 6,318 |
| 18,000 | 18,050 | 0 | 3,400 | 5,616 | 6,318 | 197 | 3,400 | 5,616 | 6,318 |
| 18,050 | 18,100 | 0 | 3,400 | 5,616 | 6,318 | 193 | 3,400 | 5,616 | 6,318 |
| 18,100 | 18,150 | 0 | 3,400 | 5,616 | 6,318 | 189 | 3,400 | 5,616 | 6,318 |
| 18,150 | 18,200 | 0 | 3,400 | 5,616 | 6,318 | 186 | 3,400 | 5,616 | 6,318 |
| 18,200 | 18,250 | 0 | 3,400 | 5,616 | 6,318 | 182 | 3,400 | 5,616 | 6,318 |
| 18,250 | 18,300 | 0 | 3,400 | 5,616 | 6,318 | 178 | 3,400 | 5,616 | 6,318 |
| 18,300 | 18,350 | 0 | 3,400 | 5,616 | 6,318 | 174 | 3,400 | 5,616 | 6,318 |
| 18,350 | 18,400 | 0 | 3,394 | 5,609 | 6,311 | 170 | 3,400 | 5,616 | 6,318 |
| 18,400 | 18,450 | 0 | 3,386 | 5,598 | 6,300 | 166 | 3,400 | 5,616 | 6,318 |
| 18,450 | 18,500 | 0 | 3,378 | 5,588 | 6,290 | 163 | 3,400 | 5,616 | 6,318 |
| 18,500 | 18,550 | 0 | 3,370 | 5,577 | 6,279 | 159 | 3,400 | 5,616 | 6,318 |
| 18,550 | 18,600 | 0 | 3,362 | 5,567 | 6,269 | 155 | 3,400 | 5,616 | 6,318 |
| 18,600 | 18,650 | 0 | 3,354 | 5,556 | 6,258 | 151 | 3,400 | 5,616 | 6,318 |
| 18,650 | 18,700 | 0 | 3,346 | 5,545 | 6,247 | 147 | 3,400 | 5,616 | 6,318 |
| 18,700 | 18,750 | 0 | 3,338 | 5,535 | 6,237 | 143 | 3,400 | 5,616 | 6,318 |
| 18,750 | 18,800 | 0 | 3,330 | 5,524 | 6,226 | 140 | 3,400 | 5,616 | 6,318 |
| 18,800 | 18,850 | 0 | 3,322 | 5,514 | 6,216 | 136 | 3,400 | 5,616 | 6,318 |
| 18,850 | 18,900 | 0 | 3,315 | 5,503 | 6,205 | 132 | 3,400 | 5,616 | 6,318 |
| 18,900 | 18,950 | 0 | 3,307 | 5,493 | 6,195 | 128 | 3,400 | 5,616 | 6,318 |
| 18,950 | 19,000 | 0 | 3,299 | 5,482 | 6,184 | 124 | 3,400 | 5,616 | 6,318 |
| 19,000 | 19,050 | 0 | 3,291 | 5,472 | 6,174 | 120 | 3,400 | 5,616 | 6,318 |
| 19,050 | 19,100 | 0 | 3,283 | 5,461 | 6,163 | 117 | 3,400 | 5,616 | 6,318 |
| 19,100 | 19,150 | 0 | 3,275 | 5,451 | 6,153 | 113 | 3,400 | 5,616 | 6,318 |
| 19,150 | 19,200 | 0 | 3,267 | 5,440 | 6,142 | 109 | 3,400 | 5,616 | 6,318 |
| 19,200 | 19,250 | 0 | 3,259 | 5,430 | 6,132 | 105 | 3,400 | 5,616 | 6,318 |
| 19,250 | 19,300 | 0 | 3,251 | 5,419 | 6,121 | 101 | 3,400 | 5,616 | 6,318 |
| 19,300 | 19,350 | 0 | 3,243 | 5,409 | 6,111 | 98 | 3,400 | 5,616 | 6,318 |
| 19,350 | 19,400 | 0 | 3,235 | 5,398 | 6,100 | 94 | 3,400 | 5,616 | 6,318 |
| 19,400 | 19,450 | 0 | 3,227 | 5,387 | 6,089 | 90 | 3,400 | 5,616 | 6,318 |
| 19,450 | 19,500 | 0 | 3,219 | 5,377 | 6,079 | 86 | 3,400 | 5,616 | 6,318 |
| 19,500 | 19,550 | 0 | 3,211 | 5,366 | 6,068 | 82 | 3,400 | 5,616 | 6,318 |
| 19,550 | 19,600 | 0 | 3,203 | 5,356 | 6,058 | 78 | 3,400 | 5,616 | 6,318 |
| 19,600 | 19,650 | 0 | 3,195 | 5,345 | 6,047 | 75 | 3,400 | 5,616 | 6,318 |
| 19,650 | 19,700 | 0 | 3,187 | 5,335 | 6,037 | 71 | 3,400 | 5,616 | 6,318 |
| 19,700 | 19,750 | 0 | 3,179 | 5,324 | 6,026 | 67 | 3,400 | 5,616 | 6,318 |
| 19,750 | 19,800 | 0 | 3,171 | 5,314 | 6,016 | 63 | 3,400 | 5,616 | 6,318 |
| 19,800 | 19,850 | 0 | 3,163 | 5,303 | 6,005 | 59 | 3,400 | 5,616 | 6,318 |
| 19,850 | 19,900 | 0 | 3,155 | 5,293 | 5,995 | 55 | 3,400 | 5,616 | 6,318 |
| 19,900 | 19,950 | 0 | 3,147 | 5,282 | 5,984 | 52 | 3,400 | 5,616 | 6,318 |
| 19,950 | 20,000 | 0 | 3,139 | 5,272 | 5,974 | 48 | 3,400 | 5,616 | 6,318 |
| 20,000 | 20,050 | 0 | 3,131 | 5,261 | 5,963 | 44 | 3,400 | 5,616 | 6,318 |
| 20,050 | 20,100 | 0 | 3,123 | 5,251 | 5,953 | 40 | 3,400 | 5,616 | 6,318 |
| 20,100 | 20,150 | 0 | 3,115 | 5,240 | 5,942 | 36 | 3,400 | 5,616 | 6,318 |
| 20,150 | 20,200 | 0 | 3,107 | 5,230 | 5,932 | 33 | 3,400 | 5,616 | 6,318 |
| 20,200 | 20,250 | 0 | 3,099 | 5,219 | 5,921 | 29 | 3,400 | 5,616 | 6,318 |
| 20,250 | 20,300 | 0 | 3,091 | 5,208 | 5,910 | 25 | 3,400 | 5,616 | 6,318 |
| 20,300 | 20,350 | 0 | 3,083 | 5,198 | 5,900 | 21 | 3,400 | 5,616 | 6,318 |
| 20,350 | 20,400 | 0 | 3,075 | 5,187 | 5,889 | 17 | 3,400 | 5,616 | 6,318 |
| 20,400 | 20,450 | 0 | 3,067 | 5,177 | 5,879 | 13 | 3,400 | 5,616 | 6,318 |
| 20,450 | 20,500 | 0 | 3,059 | 5,166 | 5,868 | 10 | 3,400 | 5,616 | 6,318 |
| 20,500 | 20,550 | 0 | 3,051 | 5,156 | 5,858 | 6 | 3,400 | 5,616 | 6,318 |
| 20,550 | 20,600 | 0 | 3,043 | 5,145 | 5,847 | *
* If the amount you’re looking up from the worksheet is at least $20,550 but less than $20,600, and you have no qualifying children, your credit is $2. If the amount you’re looking up from the worksheet is $20,600 or more, and you have no qualifying children, you can’t take the credit. |
3,400 | 5,616 | 6,318 |
| 20,600 | 20,650 | 0 | 3,035 | 5,135 | 5,837 | 0 | 3,400 | 5,616 | 6,318 |
| 20,650 | 20,700 | 0 | 3,027 | 5,124 | 5,826 | 0 | 3,400 | 5,616 | 6,318 |
| 20,700 | 20,750 | 0 | 3,019 | 5,114 | 5,816 | 0 | 3,400 | 5,616 | 6,318 |
| 20,750 | 20,800 | 0 | 3,011 | 5,103 | 5,805 | 0 | 3,400 | 5,616 | 6,318 |
| 20,800 | 20,850 | 0 | 3,003 | 5,093 | 5,795 | 0 | 3,400 | 5,616 | 6,318 |
| 20,850 | 20,900 | 0 | 2,995 | 5,082 | 5,784 | 0 | 3,400 | 5,616 | 6,318 |
| 20,900 | 20,950 | 0 | 2,987 | 5,072 | 5,774 | 0 | 3,400 | 5,616 | 6,318 |
| 20,950 | 21,000 | 0 | 2,979 | 5,061 | 5,763 | 0 | 3,400 | 5,616 | 6,318 |
| 21,000 | 21,050 | 0 | 2,971 | 5,051 | 5,753 | 0 | 3,400 | 5,616 | 6,318 |
| 21,050 | 21,100 | 0 | 2,963 | 5,040 | 5,742 | 0 | 3,400 | 5,616 | 6,318 |
| 21,100 | 21,150 | 0 | 2,955 | 5,029 | 5,731 | 0 | 3,400 | 5,616 | 6,318 |
| 21,150 | 21,200 | 0 | 2,947 | 5,019 | 5,721 | 0 | 3,400 | 5,616 | 6,318 |
| 21,200 | 21,250 | 0 | 2,939 | 5,008 | 5,710 | 0 | 3,400 | 5,616 | 6,318 |
| 21,250 | 21,300 | 0 | 2,931 | 4,998 | 5,700 | 0 | 3,400 | 5,616 | 6,318 |
| 21,300 | 21,350 | 0 | 2,923 | 4,987 | 5,689 | 0 | 3,400 | 5,616 | 6,318 |
| 21,350 | 21,400 | 0 | 2,915 | 4,977 | 5,679 | 0 | 3,400 | 5,616 | 6,318 |
| 21,400 | 21,450 | 0 | 2,907 | 4,966 | 5,668 | 0 | 3,400 | 5,616 | 6,318 |
| 21,450 | 21,500 | 0 | 2,899 | 4,956 | 5,658 | 0 | 3,400 | 5,616 | 6,318 |
| 21,500 | 21,550 | 0 | 2,891 | 4,945 | 5,647 | 0 | 3,400 | 5,616 | 6,318 |
| 21,550 | 21,600 | 0 | 2,883 | 4,935 | 5,637 | 0 | 3,400 | 5,616 | 6,318 |
| 21,600 | 21,650 | 0 | 2,875 | 4,924 | 5,626 | 0 | 3,400 | 5,616 | 6,318 |
| 21,650 | 21,700 | 0 | 2,867 | 4,914 | 5,616 | 0 | 3,400 | 5,616 | 6,318 |
| 21,700 | 21,750 | 0 | 2,859 | 4,903 | 5,605 | 0 | 3,400 | 5,616 | 6,318 |
| 21,750 | 21,800 | 0 | 2,851 | 4,893 | 5,595 | 0 | 3,400 | 5,616 | 6,318 |
| 21,800 | 21,850 | 0 | 2,843 | 4,882 | 5,584 | 0 | 3,400 | 5,616 | 6,318 |
| 21,850 | 21,900 | 0 | 2,835 | 4,872 | 5,574 | 0 | 3,400 | 5,616 | 6,318 |
| 21,900 | 21,950 | 0 | 2,827 | 4,861 | 5,563 | 0 | 3,400 | 5,616 | 6,318 |
| 21,950 | 22,000 | 0 | 2,819 | 4,850 | 5,552 | 0 | 3,400 | 5,616 | 6,318 |
| 22,000 | 22,050 | 0 | 2,811 | 4,840 | 5,542 | 0 | 3,400 | 5,616 | 6,318 |
| 22,050 | 22,100 | 0 | 2,803 | 4,829 | 5,531 | 0 | 3,400 | 5,616 | 6,318 |
| 22,100 | 22,150 | 0 | 2,795 | 4,819 | 5,521 | 0 | 3,400 | 5,616 | 6,318 |
| 22,150 | 22,200 | 0 | 2,787 | 4,808 | 5,510 | 0 | 3,400 | 5,616 | 6,318 |
| 22,200 | 22,250 | 0 | 2,779 | 4,798 | 5,500 | 0 | 3,400 | 5,616 | 6,318 |
| 22,250 | 22,300 | 0 | 2,771 | 4,787 | 5,489 | 0 | 3,400 | 5,616 | 6,318 |
| 22,300 | 22,350 | 0 | 2,763 | 4,777 | 5,479 | 0 | 3,400 | 5,616 | 6,318 |
| 22,350 | 22,400 | 0 | 2,755 | 4,766 | 5,468 | 0 | 3,400 | 5,616 | 6,318 |
| 22,400 | 22,450 | 0 | 2,747 | 4,756 | 5,458 | 0 | 3,400 | 5,616 | 6,318 |
| 22,450 | 22,500 | 0 | 2,739 | 4,745 | 5,447 | 0 | 3,400 | 5,616 | 6,318 |
| 22,500 | 22,550 | 0 | 2,731 | 4,735 | 5,437 | 0 | 3,400 | 5,616 | 6,318 |
| 22,550 | 22,600 | 0 | 2,723 | 4,724 | 5,426 | 0 | 3,400 | 5,616 | 6,318 |
| 22,600 | 22,650 | 0 | 2,715 | 4,714 | 5,416 | 0 | 3,400 | 5,616 | 6,318 |
| 22,650 | 22,700 | 0 | 2,707 | 4,703 | 5,405 | 0 | 3,400 | 5,616 | 6,318 |
| 22,700 | 22,750 | 0 | 2,699 | 4,693 | 5,395 | 0 | 3,400 | 5,616 | 6,318 |
| 22,750 | 22,800 | 0 | 2,691 | 4,682 | 5,384 | 0 | 3,400 | 5,616 | 6,318 |
| 22,800 | 22,850 | 0 | 2,683 | 4,671 | 5,373 | 0 | 3,400 | 5,616 | 6,318 |
| 22,850 | 22,900 | 0 | 2,675 | 4,661 | 5,363 | 0 | 3,400 | 5,616 | 6,318 |
| 22,900 | 22,950 | 0 | 2,667 | 4,650 | 5,352 | 0 | 3,400 | 5,616 | 6,318 |
| 22,950 | 23,000 | 0 | 2,659 | 4,640 | 5,342 | 0 | 3,400 | 5,616 | 6,318 |
| 23,000 | 23,050 | 0 | 2,651 | 4,629 | 5,331 | 0 | 3,400 | 5,616 | 6,318 |
| 23,050 | 23,100 | 0 | 2,643 | 4,619 | 5,321 | 0 | 3,400 | 5,616 | 6,318 |
| 23,100 | 23,150 | 0 | 2,635 | 4,608 | 5,310 | 0 | 3,400 | 5,616 | 6,318 |
| 23,150 | 23,200 | 0 | 2,627 | 4,598 | 5,300 | 0 | 3,400 | 5,616 | 6,318 |
| 23,200 | 23,250 | 0 | 2,619 | 4,587 | 5,289 | 0 | 3,400 | 5,616 | 6,318 |
| 23,250 | 23,300 | 0 | 2,611 | 4,577 | 5,279 | 0 | 3,400 | 5,616 | 6,318 |
| 23,300 | 23,350 | 0 | 2,603 | 4,566 | 5,268 | 0 | 3,400 | 5,616 | 6,318 |
| 23,350 | 23,400 | 0 | 2,595 | 4,556 | 5,258 | 0 | 3,400 | 5,616 | 6,318 |
| 23,400 | 23,450 | 0 | 2,587 | 4,545 | 5,247 | 0 | 3,400 | 5,616 | 6,318 |
| 23,450 | 23,500 | 0 | 2,579 | 4,535 | 5,237 | 0 | 3,400 | 5,616 | 6,318 |
| 23,500 | 23,550 | 0 | 2,571 | 4,524 | 5,226 | 0 | 3,400 | 5,616 | 6,318 |
| 23,550 | 23,600 | 0 | 2,563 | 4,514 | 5,216 | 0 | 3,400 | 5,616 | 6,318 |
| 23,600 | 23,650 | 0 | 2,555 | 4,503 | 5,205 | 0 | 3,400 | 5,616 | 6,318 |
| 23,650 | 23,700 | 0 | 2,547 | 4,492 | 5,194 | 0 | 3,400 | 5,616 | 6,318 |
| 23,700 | 23,750 | 0 | 2,539 | 4,482 | 5,184 | 0 | 3,400 | 5,616 | 6,318 |
| 23,750 | 23,800 | 0 | 2,531 | 4,471 | 5,173 | 0 | 3,400 | 5,616 | 6,318 |
| 23,800 | 23,850 | 0 | 2,523 | 4,461 | 5,163 | 0 | 3,400 | 5,616 | 6,318 |
| 23,850 | 23,900 | 0 | 2,516 | 4,450 | 5,152 | 0 | 3,400 | 5,616 | 6,318 |
| 23,900 | 23,950 | 0 | 2,508 | 4,440 | 5,142 | 0 | 3,400 | 5,616 | 6,318 |
| 23,950 | 24,000 | 0 | 2,500 | 4,429 | 5,131 | 0 | 3,393 | 5,607 | 6,309 |
| 24,000 | 24,050 | 0 | 2,492 | 4,419 | 5,121 | 0 | 3,385 | 5,596 | 6,298 |
| 24,050 | 24,100 | 0 | 2,484 | 4,408 | 5,110 | 0 | 3,377 | 5,585 | 6,287 |
| 24,100 | 24,150 | 0 | 2,476 | 4,398 | 5,100 | 0 | 3,369 | 5,575 | 6,277 |
| 24,150 | 24,200 | 0 | 2,468 | 4,387 | 5,089 | 0 | 3,361 | 5,564 | 6,266 |
| 24,200 | 24,250 | 0 | 2,460 | 4,377 | 5,079 | 0 | 3,353 | 5,554 | 6,256 |
| 24,250 | 24,300 | 0 | 2,452 | 4,366 | 5,068 | 0 | 3,345 | 5,543 | 6,245 |
| 24,300 | 24,350 | 0 | 2,444 | 4,356 | 5,058 | 0 | 3,337 | 5,533 | 6,235 |
| 24,350 | 24,400 | 0 | 2,436 | 4,345 | 5,047 | 0 | 3,329 | 5,522 | 6,224 |
| 24,400 | 24,450 | 0 | 2,428 | 4,334 | 5,036 | 0 | 3,321 | 5,512 | 6,214 |
| 24,450 | 24,500 | 0 | 2,420 | 4,324 | 5,026 | 0 | 3,313 | 5,501 | 6,203 |
| 24,500 | 24,550 | 0 | 2,412 | 4,313 | 5,015 | 0 | 3,305 | 5,491 | 6,193 |
| 24,550 | 24,600 | 0 | 2,404 | 4,303 | 5,005 | 0 | 3,297 | 5,480 | 6,182 |
| 24,600 | 24,650 | 0 | 2,396 | 4,292 | 4,994 | 0 | 3,289 | 5,470 | 6,172 |
| 24,650 | 24,700 | 0 | 2,388 | 4,282 | 4,984 | 0 | 3,281 | 5,459 | 6,161 |
| 24,700 | 24,750 | 0 | 2,380 | 4,271 | 4,973 | 0 | 3,273 | 5,449 | 6,151 |
| 24,750 | 24,800 | 0 | 2,372 | 4,261 | 4,963 | 0 | 3,265 | 5,438 | 6,140 |
| 24,800 | 24,850 | 0 | 2,364 | 4,250 | 4,952 | 0 | 3,257 | 5,428 | 6,130 |
| 24,850 | 24,900 | 0 | 2,356 | 4,240 | 4,942 | 0 | 3,249 | 5,417 | 6,119 |
| 24,900 | 24,950 | 0 | 2,348 | 4,229 | 4,931 | 0 | 3,241 | 5,406 | 6,108 |
| 24,950 | 25,000 | 0 | 2,340 | 4,219 | 4,921 | 0 | 3,233 | 5,396 | 6,098 |
| 25,000 | 25,050 | 0 | 2,332 | 4,208 | 4,910 | 0 | 3,225 | 5,385 | 6,087 |
| 25,050 | 25,100 | 0 | 2,324 | 4,198 | 4,900 | 0 | 3,217 | 5,375 | 6,077 |
| 25,100 | 25,150 | 0 | 2,316 | 4,187 | 4,889 | 0 | 3,209 | 5,364 | 6,066 |
| 25,150 | 25,200 | 0 | 2,308 | 4,177 | 4,879 | 0 | 3,201 | 5,354 | 6,056 |
| 25,200 | 25,250 | 0 | 2,300 | 4,166 | 4,868 | 0 | 3,193 | 5,343 | 6,045 |
| 25,250 | 25,300 | 0 | 2,292 | 4,155 | 4,857 | 0 | 3,185 | 5,333 | 6,035 |
| 25,300 | 25,350 | 0 | 2,284 | 4,145 | 4,847 | 0 | 3,177 | 5,322 | 6,024 |
| 25,350 | 25,400 | 0 | 2,276 | 4,134 | 4,836 | 0 | 3,169 | 5,312 | 6,014 |
| 25,400 | 25,450 | 0 | 2,268 | 4,124 | 4,826 | 0 | 3,161 | 5,301 | 6,003 |
| 25,450 | 25,500 | 0 | 2,260 | 4,113 | 4,815 | 0 | 3,153 | 5,291 | 5,993 |
| 25,500 | 25,550 | 0 | 2,252 | 4,103 | 4,805 | 0 | 3,145 | 5,280 | 5,982 |
| 25,550 | 25,600 | 0 | 2,244 | 4,092 | 4,794 | 0 | 3,137 | 5,270 | 5,972 |
| 25,600 | 25,650 | 0 | 2,236 | 4,082 | 4,784 | 0 | 3,129 | 5,259 | 5,961 |
| 25,650 | 25,700 | 0 | 2,228 | 4,071 | 4,773 | 0 | 3,121 | 5,249 | 5,951 |
| 25,700 | 25,750 | 0 | 2,220 | 4,061 | 4,763 | 0 | 3,113 | 5,238 | 5,940 |
| 25,750 | 25,800 | 0 | 2,212 | 4,050 | 4,752 | 0 | 3,105 | 5,227 | 5,929 |
| 25,800 | 25,850 | 0 | 2,204 | 4,040 | 4,742 | 0 | 3,097 | 5,217 | 5,919 |
| 25,850 | 25,900 | 0 | 2,196 | 4,029 | 4,731 | 0 | 3,089 | 5,206 | 5,908 |
| 25,900 | 25,950 | 0 | 2,188 | 4,019 | 4,721 | 0 | 3,081 | 5,196 | 5,898 |
| 25,950 | 26,000 | 0 | 2,180 | 4,008 | 4,710 | 0 | 3,073 | 5,185 | 5,887 |
| 26,000 | 26,050 | 0 | 2,172 | 3,998 | 4,700 | 0 | 3,065 | 5,175 | 5,877 |
| 26,050 | 26,100 | 0 | 2,164 | 3,987 | 4,689 | 0 | 3,057 | 5,164 | 5,866 |
| 26,100 | 26,150 | 0 | 2,156 | 3,976 | 4,678 | 0 | 3,049 | 5,154 | 5,856 |
| 26,150 | 26,200 | 0 | 2,148 | 3,966 | 4,668 | 0 | 3,041 | 5,143 | 5,845 |
| 26,200 | 26,250 | 0 | 2,140 | 3,955 | 4,657 | 0 | 3,033 | 5,133 | 5,835 |
| 26,250 | 26,300 | 0 | 2,132 | 3,945 | 4,647 | 0 | 3,025 | 5,122 | 5,824 |
| 26,300 | 26,350 | 0 | 2,124 | 3,934 | 4,636 | 0 | 3,017 | 5,112 | 5,814 |
| 26,350 | 26,400 | 0 | 2,116 | 3,924 | 4,626 | 0 | 3,009 | 5,101 | 5,803 |
| 26,400 | 26,450 | 0 | 2,108 | 3,913 | 4,615 | 0 | 3,001 | 5,091 | 5,793 |
| 26,450 | 26,500 | 0 | 2,100 | 3,903 | 4,605 | 0 | 2,993 | 5,080 | 5,782 |
| 26,500 | 26,550 | 0 | 2,092 | 3,892 | 4,594 | 0 | 2,985 | 5,069 | 5,771 |
| 26,550 | 26,600 | 0 | 2,084 | 3,882 | 4,584 | 0 | 2,977 | 5,059 | 5,761 |
| 26,600 | 26,650 | 0 | 2,076 | 3,871 | 4,573 | 0 | 2,969 | 5,048 | 5,750 |
| 26,650 | 26,700 | 0 | 2,068 | 3,861 | 4,563 | 0 | 2,961 | 5,038 | 5,740 |
| 26,700 | 26,750 | 0 | 2,060 | 3,850 | 4,552 | 0 | 2,953 | 5,027 | 5,729 |
| 26,750 | 26,800 | 0 | 2,052 | 3,840 | 4,542 | 0 | 2,945 | 5,017 | 5,719 |
| 26,800 | 26,850 | 0 | 2,044 | 3,829 | 4,531 | 0 | 2,937 | 5,006 | 5,708 |
| 26,850 | 26,900 | 0 | 2,036 | 3,819 | 4,521 | 0 | 2,929 | 4,996 | 5,698 |
| 26,900 | 26,950 | 0 | 2,028 | 3,808 | 4,510 | 0 | 2,921 | 4,985 | 5,687 |
| 26,950 | 27,000 | 0 | 2,020 | 3,797 | 4,499 | 0 | 2,913 | 4,975 | 5,677 |
| 27,000 | 27,050 | 0 | 2,012 | 3,787 | 4,489 | 0 | 2,905 | 4,964 | 5,666 |
| 27,050 | 27,100 | 0 | 2,004 | 3,776 | 4,478 | 0 | 2,897 | 4,954 | 5,656 |
| 27,100 | 27,150 | 0 | 1,996 | 3,766 | 4,468 | 0 | 2,889 | 4,943 | 5,645 |
| 27,150 | 27,200 | 0 | 1,988 | 3,755 | 4,457 | 0 | 2,881 | 4,933 | 5,635 |
| 27,200 | 27,250 | 0 | 1,980 | 3,745 | 4,447 | 0 | 2,873 | 4,922 | 5,624 |
| 27,250 | 27,300 | 0 | 1,972 | 3,734 | 4,436 | 0 | 2,865 | 4,912 | 5,614 |
| 27,300 | 27,350 | 0 | 1,964 | 3,724 | 4,426 | 0 | 2,857 | 4,901 | 5,603 |
| 27,350 | 27,400 | 0 | 1,956 | 3,713 | 4,415 | 0 | 2,849 | 4,890 | 5,592 |
| 27,400 | 27,450 | 0 | 1,948 | 3,703 | 4,405 | 0 | 2,841 | 4,880 | 5,582 |
| 27,450 | 27,500 | 0 | 1,940 | 3,692 | 4,394 | 0 | 2,834 | 4,869 | 5,571 |
| 27,500 | 27,550 | 0 | 1,932 | 3,682 | 4,384 | 0 | 2,826 | 4,859 | 5,561 |
| 27,550 | 27,600 | 0 | 1,924 | 3,671 | 4,373 | 0 | 2,818 | 4,848 | 5,550 |
| 27,600 | 27,650 | 0 | 1,916 | 3,661 | 4,363 | 0 | 2,810 | 4,838 | 5,540 |
| 27,650 | 27,700 | 0 | 1,908 | 3,650 | 4,352 | 0 | 2,802 | 4,827 | 5,529 |
| 27,700 | 27,750 | 0 | 1,900 | 3,640 | 4,342 | 0 | 2,794 | 4,817 | 5,519 |
| 27,750 | 27,800 | 0 | 1,892 | 3,629 | 4,331 | 0 | 2,786 | 4,806 | 5,508 |
| 27,800 | 27,850 | 0 | 1,884 | 3,618 | 4,320 | 0 | 2,778 | 4,796 | 5,498 |
| 27,850 | 27,900 | 0 | 1,876 | 3,608 | 4,310 | 0 | 2,770 | 4,785 | 5,487 |
| 27,900 | 27,950 | 0 | 1,868 | 3,597 | 4,299 | 0 | 2,762 | 4,775 | 5,477 |
| 27,950 | 28,000 | 0 | 1,860 | 3,587 | 4,289 | 0 | 2,754 | 4,764 | 5,466 |
| 28,000 | 28,050 | 0 | 1,852 | 3,576 | 4,278 | 0 | 2,746 | 4,754 | 5,456 |
| 28,050 | 28,100 | 0 | 1,844 | 3,566 | 4,268 | 0 | 2,738 | 4,743 | 5,445 |
| 28,100 | 28,150 | 0 | 1,836 | 3,555 | 4,257 | 0 | 2,730 | 4,733 | 5,435 |
| 28,150 | 28,200 | 0 | 1,828 | 3,545 | 4,247 | 0 | 2,722 | 4,722 | 5,424 |
| 28,200 | 28,250 | 0 | 1,820 | 3,534 | 4,236 | 0 | 2,714 | 4,711 | 5,413 |
| 28,250 | 28,300 | 0 | 1,812 | 3,524 | 4,226 | 0 | 2,706 | 4,701 | 5,403 |
| 28,300 | 28,350 | 0 | 1,804 | 3,513 | 4,215 | 0 | 2,698 | 4,690 | 5,392 |
| 28,350 | 28,400 | 0 | 1,796 | 3,503 | 4,205 | 0 | 2,690 | 4,680 | 5,382 |
| 28,400 | 28,450 | 0 | 1,788 | 3,492 | 4,194 | 0 | 2,682 | 4,669 | 5,371 |
| 28,450 | 28,500 | 0 | 1,780 | 3,482 | 4,184 | 0 | 2,674 | 4,659 | 5,361 |
| 28,500 | 28,550 | 0 | 1,772 | 3,471 | 4,173 | 0 | 2,666 | 4,648 | 5,350 |
| 28,550 | 28,600 | 0 | 1,764 | 3,461 | 4,163 | 0 | 2,658 | 4,638 | 5,340 |
| 28,600 | 28,650 | 0 | 1,756 | 3,450 | 4,152 | 0 | 2,650 | 4,627 | 5,329 |
| 28,650 | 28,700 | 0 | 1,748 | 3,439 | 4,141 | 0 | 2,642 | 4,617 | 5,319 |
| 28,700 | 28,750 | 0 | 1,740 | 3,429 | 4,131 | 0 | 2,634 | 4,606 | 5,308 |
| 28,750 | 28,800 | 0 | 1,732 | 3,418 | 4,120 | 0 | 2,626 | 4,596 | 5,298 |
| 28,800 | 28,850 | 0 | 1,724 | 3,408 | 4,110 | 0 | 2,618 | 4,585 | 5,287 |
| 28,850 | 28,900 | 0 | 1,717 | 3,397 | 4,099 | 0 | 2,610 | 4,575 | 5,277 |
| 28,900 | 28,950 | 0 | 1,709 | 3,387 | 4,089 | 0 | 2,602 | 4,564 | 5,266 |
| 28,950 | 29,000 | 0 | 1,701 | 3,376 | 4,078 | 0 | 2,594 | 4,554 | 5,256 |
| 29,000 | 29,050 | 0 | 1,693 | 3,366 | 4,068 | 0 | 2,586 | 4,543 | 5,245 |
| 29,050 | 29,100 | 0 | 1,685 | 3,355 | 4,057 | 0 | 2,578 | 4,532 | 5,234 |
| 29,100 | 29,150 | 0 | 1,677 | 3,345 | 4,047 | 0 | 2,570 | 4,522 | 5,224 |
| 29,150 | 29,200 | 0 | 1,669 | 3,334 | 4,036 | 0 | 2,562 | 4,511 | 5,213 |
| 29,200 | 29,250 | 0 | 1,661 | 3,324 | 4,026 | 0 | 2,554 | 4,501 | 5,203 |
| 29,250 | 29,300 | 0 | 1,653 | 3,313 | 4,015 | 0 | 2,546 | 4,490 | 5,192 |
| 29,300 | 29,350 | 0 | 1,645 | 3,303 | 4,005 | 0 | 2,538 | 4,480 | 5,182 |
| 29,350 | 29,400 | 0 | 1,637 | 3,292 | 3,994 | 0 | 2,530 | 4,469 | 5,171 |
| 29,400 | 29,450 | 0 | 1,629 | 3,281 | 3,983 | 0 | 2,522 | 4,459 | 5,161 |
| 29,450 | 29,500 | 0 | 1,621 | 3,271 | 3,973 | 0 | 2,514 | 4,448 | 5,150 |
| 29,500 | 29,550 | 0 | 1,613 | 3,260 | 3,962 | 0 | 2,506 | 4,438 | 5,140 |
| 29,550 | 29,600 | 0 | 1,605 | 3,250 | 3,952 | 0 | 2,498 | 4,427 | 5,129 |
| 29,600 | 29,650 | 0 | 1,597 | 3,239 | 3,941 | 0 | 2,490 | 4,417 | 5,119 |
| 29,650 | 29,700 | 0 | 1,589 | 3,229 | 3,931 | 0 | 2,482 | 4,406 | 5,108 |
| 29,700 | 29,750 | 0 | 1,581 | 3,218 | 3,920 | 0 | 2,474 | 4,396 | 5,098 |
| 29,750 | 29,800 | 0 | 1,573 | 3,208 | 3,910 | 0 | 2,466 | 4,385 | 5,087 |
| 29,800 | 29,850 | 0 | 1,565 | 3,197 | 3,899 | 0 | 2,458 | 4,375 | 5,077 |
| 29,850 | 29,900 | 0 | 1,557 | 3,187 | 3,889 | 0 | 2,450 | 4,364 | 5,066 |
| 29,900 | 29,950 | 0 | 1,549 | 3,176 | 3,878 | 0 | 2,442 | 4,353 | 5,055 |
| 29,950 | 30,000 | 0 | 1,541 | 3,166 | 3,868 | 0 | 2,434 | 4,343 | 5,045 |
| 30,000 | 30,050 | 0 | 1,533 | 3,155 | 3,857 | 0 | 2,426 | 4,332 | 5,034 |
| 30,050 | 30,100 | 0 | 1,525 | 3,145 | 3,847 | 0 | 2,418 | 4,322 | 5,024 |
| 30,100 | 30,150 | 0 | 1,517 | 3,134 | 3,836 | 0 | 2,410 | 4,311 | 5,013 |
| 30,150 | 30,200 | 0 | 1,509 | 3,124 | 3,826 | 0 | 2,402 | 4,301 | 5,003 |
| 30,200 | 30,250 | 0 | 1,501 | 3,113 | 3,815 | 0 | 2,394 | 4,290 | 4,992 |
| 30,250 | 30,300 | 0 | 1,493 | 3,102 | 3,804 | 0 | 2,386 | 4,280 | 4,982 |
| 30,300 | 30,350 | 0 | 1,485 | 3,092 | 3,794 | 0 | 2,378 | 4,269 | 4,971 |
| 30,350 | 30,400 | 0 | 1,477 | 3,081 | 3,783 | 0 | 2,370 | 4,259 | 4,961 |
| 30,400 | 30,450 | 0 | 1,469 | 3,071 | 3,773 | 0 | 2,362 | 4,248 | 4,950 |
| 30,450 | 30,500 | 0 | 1,461 | 3,060 | 3,762 | 0 | 2,354 | 4,238 | 4,940 |
| 30,500 | 30,550 | 0 | 1,453 | 3,050 | 3,752 | 0 | 2,346 | 4,227 | 4,929 |
| 30,550 | 30,600 | 0 | 1,445 | 3,039 | 3,741 | 0 | 2,338 | 4,217 | 4,919 |
| 30,600 | 30,650 | 0 | 1,437 | 3,029 | 3,731 | 0 | 2,330 | 4,206 | 4,908 |
| 30,650 | 30,700 | 0 | 1,429 | 3,018 | 3,720 | 0 | 2,322 | 4,196 | 4,898 |
| 30,700 | 30,750 | 0 | 1,421 | 3,008 | 3,710 | 0 | 2,314 | 4,185 | 4,887 |
| 30,750 | 30,800 | 0 | 1,413 | 2,997 | 3,699 | 0 | 2,306 | 4,174 | 4,876 |
| 30,800 | 30,850 | 0 | 1,405 | 2,987 | 3,689 | 0 | 2,298 | 4,164 | 4,866 |
| 30,850 | 30,900 | 0 | 1,397 | 2,976 | 3,678 | 0 | 2,290 | 4,153 | 4,855 |
| 30,900 | 30,950 | 0 | 1,389 | 2,966 | 3,668 | 0 | 2,282 | 4,143 | 4,845 |
| 30,950 | 31,000 | 0 | 1,381 | 2,955 | 3,657 | 0 | 2,274 | 4,132 | 4,834 |
| 31,000 | 31,050 | 0 | 1,373 | 2,945 | 3,647 | 0 | 2,266 | 4,122 | 4,824 |
| 31,050 | 31,100 | 0 | 1,365 | 2,934 | 3,636 | 0 | 2,258 | 4,111 | 4,813 |
| 31,100 | 31,150 | 0 | 1,357 | 2,923 | 3,625 | 0 | 2,250 | 4,101 | 4,803 |
| 31,150 | 31,200 | 0 | 1,349 | 2,913 | 3,615 | 0 | 2,242 | 4,090 | 4,792 |
| 31,200 | 31,250 | 0 | 1,341 | 2,902 | 3,604 | 0 | 2,234 | 4,080 | 4,782 |
| 31,250 | 31,300 | 0 | 1,333 | 2,892 | 3,594 | 0 | 2,226 | 4,069 | 4,771 |
| 31,300 | 31,350 | 0 | 1,325 | 2,881 | 3,583 | 0 | 2,218 | 4,059 | 4,761 |
| 31,350 | 31,400 | 0 | 1,317 | 2,871 | 3,573 | 0 | 2,210 | 4,048 | 4,750 |
| 31,400 | 31,450 | 0 | 1,309 | 2,860 | 3,562 | 0 | 2,202 | 4,038 | 4,740 |
| 31,450 | 31,500 | 0 | 1,301 | 2,850 | 3,552 | 0 | 2,194 | 4,027 | 4,729 |
| 31,500 | 31,550 | 0 | 1,293 | 2,839 | 3,541 | 0 | 2,186 | 4,016 | 4,718 |
| 31,550 | 31,600 | 0 | 1,285 | 2,829 | 3,531 | 0 | 2,178 | 4,006 | 4,708 |
| 31,600 | 31,650 | 0 | 1,277 | 2,818 | 3,520 | 0 | 2,170 | 3,995 | 4,697 |
| 31,650 | 31,700 | 0 | 1,269 | 2,808 | 3,510 | 0 | 2,162 | 3,985 | 4,687 |
| 31,700 | 31,750 | 0 | 1,261 | 2,797 | 3,499 | 0 | 2,154 | 3,974 | 4,676 |
| 31,750 | 31,800 | 0 | 1,253 | 2,787 | 3,489 | 0 | 2,146 | 3,964 | 4,666 |
| 31,800 | 31,850 | 0 | 1,245 | 2,776 | 3,478 | 0 | 2,138 | 3,953 | 4,655 |
| 31,850 | 31,900 | 0 | 1,237 | 2,766 | 3,468 | 0 | 2,130 | 3,943 | 4,645 |
| 31,900 | 31,950 | 0 | 1,229 | 2,755 | 3,457 | 0 | 2,122 | 3,932 | 4,634 |
| 31,950 | 32,000 | 0 | 1,221 | 2,744 | 3,446 | 0 | 2,114 | 3,922 | 4,624 |
| 32,000 | 32,050 | 0 | 1,213 | 2,734 | 3,436 | 0 | 2,106 | 3,911 | 4,613 |
| 32,050 | 32,100 | 0 | 1,205 | 2,723 | 3,425 | 0 | 2,098 | 3,901 | 4,603 |
| 32,100 | 32,150 | 0 | 1,197 | 2,713 | 3,415 | 0 | 2,090 | 3,890 | 4,592 |
| 32,150 | 32,200 | 0 | 1,189 | 2,702 | 3,404 | 0 | 2,082 | 3,880 | 4,582 |
| 32,200 | 32,250 | 0 | 1,181 | 2,692 | 3,394 | 0 | 2,074 | 3,869 | 4,571 |
| 32,250 | 32,300 | 0 | 1,173 | 2,681 | 3,383 | 0 | 2,066 | 3,859 | 4,561 |
| 32,300 | 32,350 | 0 | 1,165 | 2,671 | 3,373 | 0 | 2,058 | 3,848 | 4,550 |
| 32,350 | 32,400 | 0 | 1,157 | 2,660 | 3,362 | 0 | 2,050 | 3,837 | 4,539 |
| 32,400 | 32,450 | 0 | 1,149 | 2,650 | 3,352 | 0 | 2,042 | 3,827 | 4,529 |
| 32,450 | 32,500 | 0 | 1,141 | 2,639 | 3,341 | 0 | 2,035 | 3,816 | 4,518 |
| 32,500 | 32,550 | 0 | 1,133 | 2,629 | 3,331 | 0 | 2,027 | 3,806 | 4,508 |
| 32,550 | 32,600 | 0 | 1,125 | 2,618 | 3,320 | 0 | 2,019 | 3,795 | 4,497 |
| 32,600 | 32,650 | 0 | 1,117 | 2,608 | 3,310 | 0 | 2,011 | 3,785 | 4,487 |
| 32,650 | 32,700 | 0 | 1,109 | 2,597 | 3,299 | 0 | 2,003 | 3,774 | 4,476 |
| 32,700 | 32,750 | 0 | 1,101 | 2,587 | 3,289 | 0 | 1,995 | 3,764 | 4,466 |
| 32,750 | 32,800 | 0 | 1,093 | 2,576 | 3,278 | 0 | 1,987 | 3,753 | 4,455 |
| 32,800 | 32,850 | 0 | 1,085 | 2,565 | 3,267 | 0 | 1,979 | 3,743 | 4,445 |
| 32,850 | 32,900 | 0 | 1,077 | 2,555 | 3,257 | 0 | 1,971 | 3,732 | 4,434 |
| 32,900 | 32,950 | 0 | 1,069 | 2,544 | 3,246 | 0 | 1,963 | 3,722 | 4,424 |
| 32,950 | 33,000 | 0 | 1,061 | 2,534 | 3,236 | 0 | 1,955 | 3,711 | 4,413 |
| 33,000 | 33,050 | 0 | 1,053 | 2,523 | 3,225 | 0 | 1,947 | 3,701 | 4,403 |
| 33,050 | 33,100 | 0 | 1,045 | 2,513 | 3,215 | 0 | 1,939 | 3,690 | 4,392 |
| 33,100 | 33,150 | 0 | 1,037 | 2,502 | 3,204 | 0 | 1,931 | 3,680 | 4,382 |
| 33,150 | 33,200 | 0 | 1,029 | 2,492 | 3,194 | 0 | 1,923 | 3,669 | 4,371 |
| 33,200 | 33,250 | 0 | 1,021 | 2,481 | 3,183 | 0 | 1,915 | 3,658 | 4,360 |
| 33,250 | 33,300 | 0 | 1,013 | 2,471 | 3,173 | 0 | 1,907 | 3,648 | 4,350 |
| 33,300 | 33,350 | 0 | 1,005 | 2,460 | 3,162 | 0 | 1,899 | 3,637 | 4,339 |
| 33,350 | 33,400 | 0 | 997 | 2,450 | 3,152 | 0 | 1,891 | 3,627 | 4,329 |
| 33,400 | 33,450 | 0 | 989 | 2,439 | 3,141 | 0 | 1,883 | 3,616 | 4,318 |
| 33,450 | 33,500 | 0 | 981 | 2,429 | 3,131 | 0 | 1,875 | 3,606 | 4,308 |
| 33,500 | 33,550 | 0 | 973 | 2,418 | 3,120 | 0 | 1,867 | 3,595 | 4,297 |
| 33,550 | 33,600 | 0 | 965 | 2,408 | 3,110 | 0 | 1,859 | 3,585 | 4,287 |
| 33,600 | 33,650 | 0 | 957 | 2,397 | 3,099 | 0 | 1,851 | 3,574 | 4,276 |
| 33,650 | 33,700 | 0 | 949 | 2,386 | 3,088 | 0 | 1,843 | 3,564 | 4,266 |
| 33,700 | 33,750 | 0 | 941 | 2,376 | 3,078 | 0 | 1,835 | 3,553 | 4,255 |
| 33,750 | 33,800 | 0 | 933 | 2,365 | 3,067 | 0 | 1,827 | 3,543 | 4,245 |
| 33,800 | 33,850 | 0 | 925 | 2,355 | 3,057 | 0 | 1,819 | 3,532 | 4,234 |
| 33,850 | 33,900 | 0 | 918 | 2,344 | 3,046 | 0 | 1,811 | 3,522 | 4,224 |
| 33,900 | 33,950 | 0 | 910 | 2,334 | 3,036 | 0 | 1,803 | 3,511 | 4,213 |
| 33,950 | 34,000 | 0 | 902 | 2,323 | 3,025 | 0 | 1,795 | 3,501 | 4,203 |
| 34,000 | 34,050 | 0 | 894 | 2,313 | 3,015 | 0 | 1,787 | 3,490 | 4,192 |
| 34,050 | 34,100 | 0 | 886 | 2,302 | 3,004 | 0 | 1,779 | 3,479 | 4,181 |
| 34,100 | 34,150 | 0 | 878 | 2,292 | 2,994 | 0 | 1,771 | 3,469 | 4,171 |
| 34,150 | 34,200 | 0 | 870 | 2,281 | 2,983 | 0 | 1,763 | 3,458 | 4,160 |
| 34,200 | 34,250 | 0 | 862 | 2,271 | 2,973 | 0 | 1,755 | 3,448 | 4,150 |
| 34,250 | 34,300 | 0 | 854 | 2,260 | 2,962 | 0 | 1,747 | 3,437 | 4,139 |
| 34,300 | 34,350 | 0 | 846 | 2,250 | 2,952 | 0 | 1,739 | 3,427 | 4,129 |
| 34,350 | 34,400 | 0 | 838 | 2,239 | 2,941 | 0 | 1,731 | 3,416 | 4,118 |
| 34,400 | 34,450 | 0 | 830 | 2,228 | 2,930 | 0 | 1,723 | 3,406 | 4,108 |
| 34,450 | 34,500 | 0 | 822 | 2,218 | 2,920 | 0 | 1,715 | 3,395 | 4,097 |
| 34,500 | 34,550 | 0 | 814 | 2,207 | 2,909 | 0 | 1,707 | 3,385 | 4,087 |
| 34,550 | 34,600 | 0 | 806 | 2,197 | 2,899 | 0 | 1,699 | 3,374 | 4,076 |
| 34,600 | 34,650 | 0 | 798 | 2,186 | 2,888 | 0 | 1,691 | 3,364 | 4,066 |
| 34,650 | 34,700 | 0 | 790 | 2,176 | 2,878 | 0 | 1,683 | 3,353 | 4,055 |
| 34,700 | 34,750 | 0 | 782 | 2,165 | 2,867 | 0 | 1,675 | 3,343 | 4,045 |
| 34,750 | 34,800 | 0 | 774 | 2,155 | 2,857 | 0 | 1,667 | 3,332 | 4,034 |
| 34,800 | 34,850 | 0 | 766 | 2,144 | 2,846 | 0 | 1,659 | 3,322 | 4,024 |
| 34,850 | 34,900 | 0 | 758 | 2,134 | 2,836 | 0 | 1,651 | 3,311 | 4,013 |
| 34,900 | 34,950 | 0 | 750 | 2,123 | 2,825 | 0 | 1,643 | 3,300 | 4,002 |
| 34,950 | 35,000 | 0 | 742 | 2,113 | 2,815 | 0 | 1,635 | 3,290 | 3,992 |
| 35,000 | 35,050 | 0 | 734 | 2,102 | 2,804 | 0 | 1,627 | 3,279 | 3,981 |
| 35,050 | 35,100 | 0 | 726 | 2,092 | 2,794 | 0 | 1,619 | 3,269 | 3,971 |
| 35,100 | 35,150 | 0 | 718 | 2,081 | 2,783 | 0 | 1,611 | 3,258 | 3,960 |
| 35,150 | 35,200 | 0 | 710 | 2,071 | 2,773 | 0 | 1,603 | 3,248 | 3,950 |
| 35,200 | 35,250 | 0 | 702 | 2,060 | 2,762 | 0 | 1,595 | 3,237 | 3,939 |
| 35,250 | 35,300 | 0 | 694 | 2,049 | 2,751 | 0 | 1,587 | 3,227 | 3,929 |
| 35,300 | 35,350 | 0 | 686 | 2,039 | 2,741 | 0 | 1,579 | 3,216 | 3,918 |
| 35,350 | 35,400 | 0 | 678 | 2,028 | 2,730 | 0 | 1,571 | 3,206 | 3,908 |
| 35,400 | 35,450 | 0 | 670 | 2,018 | 2,720 | 0 | 1,563 | 3,195 | 3,897 |
| 35,450 | 35,500 | 0 | 662 | 2,007 | 2,709 | 0 | 1,555 | 3,185 | 3,887 |
| 35,500 | 35,550 | 0 | 654 | 1,997 | 2,699 | 0 | 1,547 | 3,174 | 3,876 |
| 35,550 | 35,600 | 0 | 646 | 1,986 | 2,688 | 0 | 1,539 | 3,164 | 3,866 |
| 35,600 | 35,650 | 0 | 638 | 1,976 | 2,678 | 0 | 1,531 | 3,153 | 3,855 |
| 35,650 | 35,700 | 0 | 630 | 1,965 | 2,667 | 0 | 1,523 | 3,143 | 3,845 |
| 35,700 | 35,750 | 0 | 622 | 1,955 | 2,657 | 0 | 1,515 | 3,132 | 3,834 |
| 35,750 | 35,800 | 0 | 614 | 1,944 | 2,646 | 0 | 1,507 | 3,121 | 3,823 |
| 35,800 | 35,850 | 0 | 606 | 1,934 | 2,636 | 0 | 1,499 | 3,111 | 3,813 |
| 35,850 | 35,900 | 0 | 598 | 1,923 | 2,625 | 0 | 1,491 | 3,100 | 3,802 |
| 35,900 | 35,950 | 0 | 590 | 1,913 | 2,615 | 0 | 1,483 | 3,090 | 3,792 |
| 35,950 | 36,000 | 0 | 582 | 1,902 | 2,604 | 0 | 1,475 | 3,079 | 3,781 |
| 36,000 | 36,050 | 0 | 574 | 1,892 | 2,594 | 0 | 1,467 | 3,069 | 3,771 |
| 36,050 | 36,100 | 0 | 566 | 1,881 | 2,583 | 0 | 1,459 | 3,058 | 3,760 |
| 36,100 | 36,150 | 0 | 558 | 1,870 | 2,572 | 0 | 1,451 | 3,048 | 3,750 |
| 36,150 | 36,200 | 0 | 550 | 1,860 | 2,562 | 0 | 1,443 | 3,037 | 3,739 |
| 36,200 | 36,250 | 0 | 542 | 1,849 | 2,551 | 0 | 1,435 | 3,027 | 3,729 |
| 36,250 | 36,300 | 0 | 534 | 1,839 | 2,541 | 0 | 1,427 | 3,016 | 3,718 |
| 36,300 | 36,350 | 0 | 526 | 1,828 | 2,530 | 0 | 1,419 | 3,006 | 3,708 |
| 36,350 | 36,400 | 0 | 518 | 1,818 | 2,520 | 0 | 1,411 | 2,995 | 3,697 |
| 36,400 | 36,450 | 0 | 510 | 1,807 | 2,509 | 0 | 1,403 | 2,985 | 3,687 |
| 36,450 | 36,500 | 0 | 502 | 1,797 | 2,499 | 0 | 1,395 | 2,974 | 3,676 |
| 36,500 | 36,550 | 0 | 494 | 1,786 | 2,488 | 0 | 1,387 | 2,963 | 3,665 |
| 36,550 | 36,600 | 0 | 486 | 1,776 | 2,478 | 0 | 1,379 | 2,953 | 3,655 |
| 36,600 | 36,650 | 0 | 478 | 1,765 | 2,467 | 0 | 1,371 | 2,942 | 3,644 |
| 36,650 | 36,700 | 0 | 470 | 1,755 | 2,457 | 0 | 1,363 | 2,932 | 3,634 |
| 36,700 | 36,750 | 0 | 462 | 1,744 | 2,446 | 0 | 1,355 | 2,921 | 3,623 |
| 36,750 | 36,800 | 0 | 454 | 1,734 | 2,436 | 0 | 1,347 | 2,911 | 3,613 |
| 36,800 | 36,850 | 0 | 446 | 1,723 | 2,425 | 0 | 1,339 | 2,900 | 3,602 |
| 36,850 | 36,900 | 0 | 438 | 1,713 | 2,415 | 0 | 1,331 | 2,890 | 3,592 |
| 36,900 | 36,950 | 0 | 430 | 1,702 | 2,404 | 0 | 1,323 | 2,879 | 3,581 |
| 36,950 | 37,000 | 0 | 422 | 1,691 | 2,393 | 0 | 1,315 | 2,869 | 3,571 |
| 37,000 | 37,050 | 0 | 414 | 1,681 | 2,383 | 0 | 1,307 | 2,858 | 3,560 |
| 37,050 | 37,100 | 0 | 406 | 1,670 | 2,372 | 0 | 1,299 | 2,848 | 3,550 |
| 37,100 | 37,150 | 0 | 398 | 1,660 | 2,362 | 0 | 1,291 | 2,837 | 3,539 |
| 37,150 | 37,200 | 0 | 390 | 1,649 | 2,351 | 0 | 1,283 | 2,827 | 3,529 |
| 37,200 | 37,250 | 0 | 382 | 1,639 | 2,341 | 0 | 1,275 | 2,816 | 3,518 |
| 37,250 | 37,300 | 0 | 374 | 1,628 | 2,330 | 0 | 1,267 | 2,806 | 3,508 |
| 37,300 | 37,350 | 0 | 366 | 1,618 | 2,320 | 0 | 1,259 | 2,795 | 3,497 |
| 37,350 | 37,400 | 0 | 358 | 1,607 | 2,309 | 0 | 1,251 | 2,784 | 3,486 |
| 37,400 | 37,450 | 0 | 350 | 1,597 | 2,299 | 0 | 1,243 | 2,774 | 3,476 |
| 37,450 | 37,500 | 0 | 342 | 1,586 | 2,288 | 0 | 1,236 | 2,763 | 3,465 |
| 37,500 | 37,550 | 0 | 334 | 1,576 | 2,278 | 0 | 1,228 | 2,753 | 3,455 |
| 37,550 | 37,600 | 0 | 326 | 1,565 | 2,267 | 0 | 1,220 | 2,742 | 3,444 |
| 37,600 | 37,650 | 0 | 318 | 1,555 | 2,257 | 0 | 1,212 | 2,732 | 3,434 |
| 37,650 | 37,700 | 0 | 310 | 1,544 | 2,246 | 0 | 1,204 | 2,721 | 3,423 |
| 37,700 | 37,750 | 0 | 302 | 1,534 | 2,236 | 0 | 1,196 | 2,711 | 3,413 |
| 37,750 | 37,800 | 0 | 294 | 1,523 | 2,225 | 0 | 1,188 | 2,700 | 3,402 |
| 37,800 | 37,850 | 0 | 286 | 1,512 | 2,214 | 0 | 1,180 | 2,690 | 3,392 |
| 37,850 | 37,900 | 0 | 278 | 1,502 | 2,204 | 0 | 1,172 | 2,679 | 3,381 |
| 37,900 | 37,950 | 0 | 270 | 1,491 | 2,193 | 0 | 1,164 | 2,669 | 3,371 |
| 37,950 | 38,000 | 0 | 262 | 1,481 | 2,183 | 0 | 1,156 | 2,658 | 3,360 |
| 38,000 | 38,050 | 0 | 254 | 1,470 | 2,172 | 0 | 1,148 | 2,648 | 3,350 |
| 38,050 | 38,100 | 0 | 246 | 1,460 | 2,162 | 0 | 1,140 | 2,637 | 3,339 |
| 38,100 | 38,150 | 0 | 238 | 1,449 | 2,151 | 0 | 1,132 | 2,627 | 3,329 |
| 38,150 | 38,200 | 0 | 230 | 1,439 | 2,141 | 0 | 1,124 | 2,616 | 3,318 |
| 38,200 | 38,250 | 0 | 222 | 1,428 | 2,130 | 0 | 1,116 | 2,605 | 3,307 |
| 38,250 | 38,300 | 0 | 214 | 1,418 | 2,120 | 0 | 1,108 | 2,595 | 3,297 |
| 38,300 | 38,350 | 0 | 206 | 1,407 | 2,109 | 0 | 1,100 | 2,584 | 3,286 |
| 38,350 | 38,400 | 0 | 198 | 1,397 | 2,099 | 0 | 1,092 | 2,574 | 3,276 |
| 38,400 | 38,450 | 0 | 190 | 1,386 | 2,088 | 0 | 1,084 | 2,563 | 3,265 |
| 38,450 | 38,500 | 0 | 182 | 1,376 | 2,078 | 0 | 1,076 | 2,553 | 3,255 |
| 38,500 | 38,550 | 0 | 174 | 1,365 | 2,067 | 0 | 1,068 | 2,542 | 3,244 |
| 38,550 | 38,600 | 0 | 166 | 1,355 | 2,057 | 0 | 1,060 | 2,532 | 3,234 |
| 38,600 | 38,650 | 0 | 158 | 1,344 | 2,046 | 0 | 1,052 | 2,521 | 3,223 |
| 38,650 | 38,700 | 0 | 150 | 1,333 | 2,035 | 0 | 1,044 | 2,511 | 3,213 |
| 38,700 | 38,750 | 0 | 142 | 1,323 | 2,025 | 0 | 1,036 | 2,500 | 3,202 |
| 38,750 | 38,800 | 0 | 134 | 1,312 | 2,014 | 0 | 1,028 | 2,490 | 3,192 |
| 38,800 | 38,850 | 0 | 126 | 1,302 | 2,004 | 0 | 1,020 | 2,479 | 3,181 |
| 38,850 | 38,900 | 0 | 119 | 1,291 | 1,993 | 0 | 1,012 | 2,469 | 3,171 |
| 38,900 | 38,950 | 0 | 111 | 1,281 | 1,983 | 0 | 1,004 | 2,458 | 3,160 |
| 38,950 | 39,000 | 0 | 103 | 1,270 | 1,972 | 0 | 996 | 2,448 | 3,150 |
| 39,000 | 39,050 | 0 | 95 | 1,260 | 1,962 | 0 | 988 | 2,437 | 3,139 |
| 39,050 | 39,100 | 0 | 87 | 1,249 | 1,951 | 0 | 980 | 2,426 | 3,128 |
| 39,100 | 39,150 | 0 | 79 | 1,239 | 1,941 | 0 | 972 | 2,416 | 3,118 |
| 39,150 | 39,200 | 0 | 71 | 1,228 | 1,930 | 0 | 964 | 2,405 | 3,107 |
| 39,200 | 39,250 | 0 | 63 | 1,218 | 1,920 | 0 | 956 | 2,395 | 3,097 |
| 39,250 | 39,300 | 0 | 55 | 1,207 | 1,909 | 0 | 948 | 2,384 | 3,086 |
| 39,300 | 39,350 | 0 | 47 | 1,197 | 1,899 | 0 | 940 | 2,374 | 3,076 |
| 39,350 | 39,400 | 0 | 39 | 1,186 | 1,888 | 0 | 932 | 2,363 | 3,065 |
| 39,400 | 39,450 | 0 | 31 | 1,175 | 1,877 | 0 | 924 | 2,353 | 3,055 |
| 39,450 | 39,500 | 0 | 23 | 1,165 | 1,867 | 0 | 916 | 2,342 | 3,044 |
| 39,500 | 39,550 | 0 | 15 | 1,154 | 1,856 | 0 | 908 | 2,332 | 3,034 |
| 39,550 | 39,600 | 0 | 7 | 1,144 | 1,846 | 0 | 900 | 2,321 | 3,023 |
| 39,600 | 39,650 | 0 | *
*If the amount you’re looking up from the worksheet is at least $39,600 but less than $39,617, and you have one qualifying child, your credit is $1. If the amount you’re looking up from the worksheet is $39,617 or more, and you have one qualifying child, you can’t take the credit. |
1,133 | 1,835 | 0 | 892 | 2,311 | 3,013 |
| 39,650 | 39,700 | 0 | 0 | 1,123 | 1,825 | 0 | 884 | 2,300 | 3,002 |
| 39,700 | 39,750 | 0 | 0 | 1,112 | 1,814 | 0 | 876 | 2,290 | 2,992 |
| 39,750 | 39,800 | 0 | 0 | 1,102 | 1,804 | 0 | 868 | 2,279 | 2,981 |
| 39,800 | 39,850 | 0 | 0 | 1,091 | 1,793 | 0 | 860 | 2,269 | 2,971 |
| 39,850 | 39,900 | 0 | 0 | 1,081 | 1,783 | 0 | 852 | 2,258 | 2,960 |
| 39,900 | 39,950 | 0 | 0 | 1,070 | 1,772 | 0 | 844 | 2,247 | 2,949 |
| 39,950 | 40,000 | 0 | 0 | 1,060 | 1,762 | 0 | 836 | 2,237 | 2,939 |
| 40,000 | 40,050 | 0 | 0 | 1,049 | 1,751 | 0 | 828 | 2,226 | 2,928 |
| 40,050 | 40,100 | 0 | 0 | 1,039 | 1,741 | 0 | 820 | 2,216 | 2,918 |
| 40,100 | 40,150 | 0 | 0 | 1,028 | 1,730 | 0 | 812 | 2,205 | 2,907 |
| 40,150 | 40,200 | 0 | 0 | 1,018 | 1,720 | 0 | 804 | 2,195 | 2,897 |
| 40,200 | 40,250 | 0 | 0 | 1,007 | 1,709 | 0 | 796 | 2,184 | 2,886 |
| 40,250 | 40,300 | 0 | 0 | 996 | 1,698 | 0 | 788 | 2,174 | 2,876 |
| 40,300 | 40,350 | 0 | 0 | 986 | 1,688 | 0 | 780 | 2,163 | 2,865 |
| 40,350 | 40,400 | 0 | 0 | 975 | 1,677 | 0 | 772 | 2,153 | 2,855 |
| 40,400 | 40,450 | 0 | 0 | 965 | 1,667 | 0 | 764 | 2,142 | 2,844 |
| 40,450 | 40,500 | 0 | 0 | 954 | 1,656 | 0 | 756 | 2,132 | 2,834 |
| 40,500 | 40,550 | 0 | 0 | 944 | 1,646 | 0 | 748 | 2,121 | 2,823 |
| 40,550 | 40,600 | 0 | 0 | 933 | 1,635 | 0 | 740 | 2,111 | 2,813 |
| 40,600 | 40,650 | 0 | 0 | 923 | 1,625 | 0 | 732 | 2,100 | 2,802 |
| 40,650 | 40,700 | 0 | 0 | 912 | 1,614 | 0 | 724 | 2,090 | 2,792 |
| 40,700 | 40,750 | 0 | 0 | 902 | 1,604 | 0 | 716 | 2,079 | 2,781 |
| 40,750 | 40,800 | 0 | 0 | 891 | 1,593 | 0 | 708 | 2,068 | 2,770 |
| 40,800 | 40,850 | 0 | 0 | 881 | 1,583 | 0 | 700 | 2,058 | 2,760 |
| 40,850 | 40,900 | 0 | 0 | 870 | 1,572 | 0 | 692 | 2,047 | 2,749 |
| 40,900 | 40,950 | 0 | 0 | 860 | 1,562 | 0 | 684 | 2,037 | 2,739 |
| 40,950 | 41,000 | 0 | 0 | 849 | 1,551 | 0 | 676 | 2,026 | 2,728 |
| 41,000 | 41,050 | 0 | 0 | 839 | 1,541 | 0 | 668 | 2,016 | 2,718 |
| 41,050 | 41,100 | 0 | 0 | 828 | 1,530 | 0 | 660 | 2,005 | 2,707 |
| 41,100 | 41,150 | 0 | 0 | 817 | 1,519 | 0 | 652 | 1,995 | 2,697 |
| 41,150 | 41,200 | 0 | 0 | 807 | 1,509 | 0 | 644 | 1,984 | 2,686 |
| 41,200 | 41,250 | 0 | 0 | 796 | 1,498 | 0 | 636 | 1,974 | 2,676 |
| 41,250 | 41,300 | 0 | 0 | 786 | 1,488 | 0 | 628 | 1,963 | 2,665 |
| 41,300 | 41,350 | 0 | 0 | 775 | 1,477 | 0 | 620 | 1,953 | 2,655 |
| 41,350 | 41,400 | 0 | 0 | 765 | 1,467 | 0 | 612 | 1,942 | 2,644 |
| 41,400 | 41,450 | 0 | 0 | 754 | 1,456 | 0 | 604 | 1,932 | 2,634 |
| 41,450 | 41,500 | 0 | 0 | 744 | 1,446 | 0 | 596 | 1,921 | 2,623 |
| 41,500 | 41,550 | 0 | 0 | 733 | 1,435 | 0 | 588 | 1,910 | 2,612 |
| 41,550 | 41,600 | 0 | 0 | 723 | 1,425 | 0 | 580 | 1,900 | 2,602 |
| 41,600 | 41,650 | 0 | 0 | 712 | 1,414 | 0 | 572 | 1,889 | 2,591 |
| 41,650 | 41,700 | 0 | 0 | 702 | 1,404 | 0 | 564 | 1,879 | 2,581 |
| 41,700 | 41,750 | 0 | 0 | 691 | 1,393 | 0 | 556 | 1,868 | 2,570 |
| 41,750 | 41,800 | 0 | 0 | 681 | 1,383 | 0 | 548 | 1,858 | 2,560 |
| 41,800 | 41,850 | 0 | 0 | 670 | 1,372 | 0 | 540 | 1,847 | 2,549 |
| 41,850 | 41,900 | 0 | 0 | 660 | 1,362 | 0 | 532 | 1,837 | 2,539 |
| 41,900 | 41,950 | 0 | 0 | 649 | 1,351 | 0 | 524 | 1,826 | 2,528 |
| 41,950 | 42,000 | 0 | 0 | 638 | 1,340 | 0 | 516 | 1,816 | 2,518 |
| 42,000 | 42,050 | 0 | 0 | 628 | 1,330 | 0 | 508 | 1,805 | 2,507 |
| 42,050 | 42,100 | 0 | 0 | 617 | 1,319 | 0 | 500 | 1,795 | 2,497 |
| 42,100 | 42,150 | 0 | 0 | 607 | 1,309 | 0 | 492 | 1,784 | 2,486 |
| 42,150 | 42,200 | 0 | 0 | 596 | 1,298 | 0 | 484 | 1,774 | 2,476 |
| 42,200 | 42,250 | 0 | 0 | 586 | 1,288 | 0 | 476 | 1,763 | 2,465 |
| 42,250 | 42,300 | 0 | 0 | 575 | 1,277 | 0 | 468 | 1,753 | 2,455 |
| 42,300 | 42,350 | 0 | 0 | 565 | 1,267 | 0 | 460 | 1,742 | 2,444 |
| 42,350 | 42,400 | 0 | 0 | 554 | 1,256 | 0 | 452 | 1,731 | 2,433 |
| 42,400 | 42,450 | 0 | 0 | 544 | 1,246 | 0 | 444 | 1,721 | 2,423 |
| 42,450 | 42,500 | 0 | 0 | 533 | 1,235 | 0 | 437 | 1,710 | 2,412 |
| 42,500 | 42,550 | 0 | 0 | 523 | 1,225 | 0 | 429 | 1,700 | 2,402 |
| 42,550 | 42,600 | 0 | 0 | 512 | 1,214 | 0 | 421 | 1,689 | 2,391 |
| 42,600 | 42,650 | 0 | 0 | 502 | 1,204 | 0 | 413 | 1,679 | 2,381 |
| 42,650 | 42,700 | 0 | 0 | 491 | 1,193 | 0 | 405 | 1,668 | 2,370 |
| 42,700 | 42,750 | 0 | 0 | 481 | 1,183 | 0 | 397 | 1,658 | 2,360 |
| 42,750 | 42,800 | 0 | 0 | 470 | 1,172 | 0 | 389 | 1,647 | 2,349 |
| 42,800 | 42,850 | 0 | 0 | 459 | 1,161 | 0 | 381 | 1,637 | 2,339 |
| 42,850 | 42,900 | 0 | 0 | 449 | 1,151 | 0 | 373 | 1,626 | 2,328 |
| 42,900 | 42,950 | 0 | 0 | 438 | 1,140 | 0 | 365 | 1,616 | 2,318 |
| 42,950 | 43,000 | 0 | 0 | 428 | 1,130 | 0 | 357 | 1,605 | 2,307 |
| 43,000 | 43,050 | 0 | 0 | 417 | 1,119 | 0 | 349 | 1,595 | 2,297 |
| 43,050 | 43,100 | 0 | 0 | 407 | 1,109 | 0 | 341 | 1,584 | 2,286 |
| 43,100 | 43,150 | 0 | 0 | 396 | 1,098 | 0 | 333 | 1,574 | 2,276 |
| 43,150 | 43,200 | 0 | 0 | 386 | 1,088 | 0 | 325 | 1,563 | 2,265 |
| 43,200 | 43,250 | 0 | 0 | 375 | 1,077 | 0 | 317 | 1,552 | 2,254 |
| 43,250 | 43,300 | 0 | 0 | 365 | 1,067 | 0 | 309 | 1,542 | 2,244 |
| 43,300 | 43,350 | 0 | 0 | 354 | 1,056 | 0 | 301 | 1,531 | 2,233 |
| 43,350 | 43,400 | 0 | 0 | 344 | 1,046 | 0 | 293 | 1,521 | 2,223 |
| 43,400 | 43,450 | 0 | 0 | 333 | 1,035 | 0 | 285 | 1,510 | 2,212 |
| 43,450 | 43,500 | 0 | 0 | 323 | 1,025 | 0 | 277 | 1,500 | 2,202 |
| 43,500 | 43,550 | 0 | 0 | 312 | 1,014 | 0 | 269 | 1,489 | 2,191 |
| 43,550 | 43,600 | 0 | 0 | 302 | 1,004 | 0 | 261 | 1,479 | 2,181 |
| 43,600 | 43,650 | 0 | 0 | 291 | 993 | 0 | 253 | 1,468 | 2,170 |
| 43,650 | 43,700 | 0 | 0 | 280 | 982 | 0 | 245 | 1,458 | 2,160 |
| 43,700 | 43,750 | 0 | 0 | 270 | 972 | 0 | 237 | 1,447 | 2,149 |
| 43,750 | 43,800 | 0 | 0 | 259 | 961 | 0 | 229 | 1,437 | 2,139 |
| 43,800 | 43,850 | 0 | 0 | 249 | 951 | 0 | 221 | 1,426 | 2,128 |
| 43,850 | 43,900 | 0 | 0 | 238 | 940 | 0 | 213 | 1,416 | 2,118 |
| 43,900 | 43,950 | 0 | 0 | 228 | 930 | 0 | 205 | 1,405 | 2,107 |
| 43,950 | 44,000 | 0 | 0 | 217 | 919 | 0 | 197 | 1,395 | 2,097 |
| 44,000 | 44,050 | 0 | 0 | 207 | 909 | 0 | 189 | 1,384 | 2,086 |
| 44,050 | 44,100 | 0 | 0 | 196 | 898 | 0 | 181 | 1,373 | 2,075 |
| 44,100 | 44,150 | 0 | 0 | 186 | 888 | 0 | 173 | 1,363 | 2,065 |
| 44,150 | 44,200 | 0 | 0 | 175 | 877 | 0 | 165 | 1,352 | 2,054 |
| 44,200 | 44,250 | 0 | 0 | 165 | 867 | 0 | 157 | 1,342 | 2,044 |
| 44,250 | 44,300 | 0 | 0 | 154 | 856 | 0 | 149 | 1,331 | 2,033 |
| 44,300 | 44,350 | 0 | 0 | 144 | 846 | 0 | 141 | 1,321 | 2,023 |
| 44,350 | 44,400 | 0 | 0 | 133 | 835 | 0 | 133 | 1,310 | 2,012 |
| 44,400 | 44,450 | 0 | 0 | 122 | 824 | 0 | 125 | 1,300 | 2,002 |
| 44,450 | 44,500 | 0 | 0 | 112 | 814 | 0 | 117 | 1,289 | 1,991 |
| 44,500 | 44,550 | 0 | 0 | 101 | 803 | 0 | 109 | 1,279 | 1,981 |
| 44,550 | 44,600 | 0 | 0 | 91 | 793 | 0 | 101 | 1,268 | 1,970 |
| 44,600 | 44,650 | 0 | 0 | 80 | 782 | 0 | 93 | 1,258 | 1,960 |
| 44,650 | 44,700 | 0 | 0 | 70 | 772 | 0 | 85 | 1,247 | 1,949 |
| 44,700 | 44,750 | 0 | 0 | 59 | 761 | 0 | 77 | 1,237 | 1,939 |
| 44,750 | 44,800 | 0 | 0 | 49 | 751 | 0 | 69 | 1,226 | 1,928 |
| 44,800 | 44,850 | 0 | 0 | 38 | 740 | 0 | 61 | 1,216 | 1,918 |
| 44,850 | 44,900 | 0 | 0 | 28 | 730 | 0 | 53 | 1,205 | 1,907 |
| 44,900 | 44,950 | 0 | 0 | 17 | 719 | 0 | 45 | 1,194 | 1,896 |
| 44,950 | 45,000 | 0 | 0 | 7 | 709 | 0 | 37 | 1,184 | 1,886 |
| 45,000 | 45,050 | 0 | 0 | *
*If the amount you’re looking up from the worksheet is at least $45,000 but less than $45,007, and you have two qualifying children, your credit is $1. If the amount you’re looking up from the worksheet is $45,007 or more, and you have two qualifying children, you can’t take the credit. |
698 | 0 | 29 | 1,173 | 1,875 |
| 45,050 | 45,100 | 0 | 0 | 0 | 688 | 0 | 21 | 1,163 | 1,865 |
| 45,100 | 45,150 | 0 | 0 | 0 | 677 | 0 | 13 | 1,152 | 1,854 |
| 45,150 | 45,200 | 0 | 0 | 0 | 667 | 0 | 5 | 1,142 | 1,844 |
| 45,200 | 45,250 | 0 | 0 | 0 | 656 | 0 | 0 | 1,131 | 1,833 |
| 45,250 | 45,300 | 0 | 0 | 0 | 645 | 0 | 0 | 1,121 | 1,823 |
| 45,300 | 45,350 | 0 | 0 | 0 | 635 | 0 | 0 | 1,110 | 1,812 |
| 45,350 | 45,400 | 0 | 0 | 0 | 624 | 0 | 0 | 1,100 | 1,802 |
| 45,400 | 45,450 | 0 | 0 | 0 | 614 | 0 | 0 | 1,089 | 1,791 |
| 45,450 | 45,500 | 0 | 0 | 0 | 603 | 0 | 0 | 1,079 | 1,781 |
| 45,500 | 45,550 | 0 | 0 | 0 | 593 | 0 | 0 | 1,068 | 1,770 |
| 45,550 | 45,600 | 0 | 0 | 0 | 582 | 0 | 0 | 1,058 | 1,760 |
| 45,600 | 45,650 | 0 | 0 | 0 | 572 | 0 | 0 | 1,047 | 1,749 |
| 45,650 | 45,700 | 0 | 0 | 0 | 561 | 0 | 0 | 1,037 | 1,739 |
| 45,700 | 45,750 | 0 | 0 | 0 | 551 | 0 | 0 | 1,026 | 1,728 |
| 45,750 | 45,800 | 0 | 0 | 0 | 540 | 0 | 0 | 1,015 | 1,717 |
| 45,800 | 45,850 | 0 | 0 | 0 | 530 | 0 | 0 | 1,005 | 1,707 |
| 45,850 | 45,900 | 0 | 0 | 0 | 519 | 0 | 0 | 994 | 1,696 |
| 45,900 | 45,950 | 0 | 0 | 0 | 509 | 0 | 0 | 984 | 1,686 |
| 45,950 | 46,000 | 0 | 0 | 0 | 498 | 0 | 0 | 973 | 1,675 |
| 46,000 | 46,050 | 0 | 0 | 0 | 488 | 0 | 0 | 963 | 1,665 |
| 46,050 | 46,100 | 0 | 0 | 0 | 477 | 0 | 0 | 952 | 1,654 |
| 46,100 | 46,150 | 0 | 0 | 0 | 466 | 0 | 0 | 942 | 1,644 |
| 46,150 | 46,200 | 0 | 0 | 0 | 456 | 0 | 0 | 931 | 1,633 |
| 46,200 | 46,250 | 0 | 0 | 0 | 445 | 0 | 0 | 921 | 1,623 |
| 46,250 | 46,300 | 0 | 0 | 0 | 435 | 0 | 0 | 910 | 1,612 |
| 46,300 | 46,350 | 0 | 0 | 0 | 424 | 0 | 0 | 900 | 1,602 |
| 46,350 | 46,400 | 0 | 0 | 0 | 414 | 0 | 0 | 889 | 1,591 |
| 46,400 | 46,450 | 0 | 0 | 0 | 403 | 0 | 0 | 879 | 1,581 |
| 46,450 | 46,500 | 0 | 0 | 0 | 393 | 0 | 0 | 868 | 1,570 |
| 46,500 | 46,550 | 0 | 0 | 0 | 382 | 0 | 0 | 857 | 1,559 |
| 46,550 | 46,600 | 0 | 0 | 0 | 372 | 0 | 0 | 847 | 1,549 |
| 46,600 | 46,650 | 0 | 0 | 0 | 361 | 0 | 0 | 836 | 1,538 |
| 46,650 | 46,700 | 0 | 0 | 0 | 351 | 0 | 0 | 826 | 1,528 |
| 46,700 | 46,750 | 0 | 0 | 0 | 340 | 0 | 0 | 815 | 1,517 |
| 46,750 | 46,800 | 0 | 0 | 0 | 330 | 0 | 0 | 805 | 1,507 |
| 46,800 | 46,850 | 0 | 0 | 0 | 319 | 0 | 0 | 794 | 1,496 |
| 46,850 | 46,900 | 0 | 0 | 0 | 309 | 0 | 0 | 784 | 1,486 |
| 46,900 | 46,950 | 0 | 0 | 0 | 298 | 0 | 0 | 773 | 1,475 |
| 46,950 | 47,000 | 0 | 0 | 0 | 287 | 0 | 0 | 763 | 1,465 |
| 47,000 | 47,050 | 0 | 0 | 0 | 277 | 0 | 0 | 752 | 1,454 |
| 47,050 | 47,100 | 0 | 0 | 0 | 266 | 0 | 0 | 742 | 1,444 |
| 47,100 | 47,150 | 0 | 0 | 0 | 256 | 0 | 0 | 731 | 1,433 |
| 47,150 | 47,200 | 0 | 0 | 0 | 245 | 0 | 0 | 721 | 1,423 |
| 47,200 | 47,250 | 0 | 0 | 0 | 235 | 0 | 0 | 710 | 1,412 |
| 47,250 | 47,300 | 0 | 0 | 0 | 224 | 0 | 0 | 700 | 1,402 |
| 47,300 | 47,350 | 0 | 0 | 0 | 214 | 0 | 0 | 689 | 1,391 |
| 47,350 | 47,400 | 0 | 0 | 0 | 203 | 0 | 0 | 678 | 1,380 |
| 47,400 | 47,450 | 0 | 0 | 0 | 193 | 0 | 0 | 668 | 1,370 |
| 47,450 | 47,500 | 0 | 0 | 0 | 182 | 0 | 0 | 657 | 1,359 |
| 47,500 | 47,550 | 0 | 0 | 0 | 172 | 0 | 0 | 647 | 1,349 |
| 47,550 | 47,600 | 0 | 0 | 0 | 161 | 0 | 0 | 636 | 1,338 |
| 47,600 | 47,650 | 0 | 0 | 0 | 151 | 0 | 0 | 626 | 1,328 |
| 47,650 | 47,700 | 0 | 0 | 0 | 140 | 0 | 0 | 615 | 1,317 |
| 47,700 | 47,750 | 0 | 0 | 0 | 130 | 0 | 0 | 605 | 1,307 |
| 47,750 | 47,800 | 0 | 0 | 0 | 119 | 0 | 0 | 594 | 1,296 |
| 47,800 | 47,850 | 0 | 0 | 0 | 108 | 0 | 0 | 584 | 1,286 |
| 47,850 | 47,900 | 0 | 0 | 0 | 98 | 0 | 0 | 573 | 1,275 |
| 47,900 | 47,950 | 0 | 0 | 0 | 87 | 0 | 0 | 563 | 1,265 |
| 47,950 | 48,000 | 0 | 0 | 0 | 77 | 0 | 0 | 552 | 1,254 |
| 48,000 | 48,050 | 0 | 0 | 0 | 66 | 0 | 0 | 542 | 1,244 |
| 48,050 | 48,100 | 0 | 0 | 0 | 56 | 0 | 0 | 531 | 1,233 |
| 48,100 | 48,150 | 0 | 0 | 0 | 45 | 0 | 0 | 521 | 1,223 |
| 48,150 | 48,200 | 0 | 0 | 0 | 35 | 0 | 0 | 510 | 1,212 |
| 48,200 | 48,250 | 0 | 0 | 0 | 24 | 0 | 0 | 499 | 1,201 |
| 48,250 | 48,300 | 0 | 0 | 0 | 14 | 0 | 0 | 489 | 1,191 |
| 48,300 | 48,350 | 0 | 0 | 0 | **
**If the amount you’re looking up from the worksheet is at least $48,300 but less than $48,340, and you have three or more qualifying children, your credit is $4. If the amount you’re looking up from the worksheet is $48,340 or more, and you have three or more qualifying children, you can’t take the credit. |
0 | 0 | 478 | 1,180 |
| 48,350 | 48,400 | 0 | 0 | 0 | 0 | 0 | 0 | 468 | 1,170 |
| 48,400 | 48,450 | 0 | 0 | 0 | 0 | 0 | 0 | 457 | 1,159 |
| 48,450 | 48,500 | 0 | 0 | 0 | 0 | 0 | 0 | 447 | 1,149 |
| 48,500 | 48,550 | 0 | 0 | 0 | 0 | 0 | 0 | 436 | 1,138 |
| 48,550 | 48,600 | 0 | 0 | 0 | 0 | 0 | 0 | 426 | 1,128 |
| 48,600 | 48,650 | 0 | 0 | 0 | 0 | 0 | 0 | 415 | 1,117 |
| 48,650 | 48,700 | 0 | 0 | 0 | 0 | 0 | 0 | 405 | 1,107 |
| 48,700 | 48,750 | 0 | 0 | 0 | 0 | 0 | 0 | 394 | 1,096 |
| 48,750 | 48,800 | 0 | 0 | 0 | 0 | 0 | 0 | 384 | 1,086 |
| 48,800 | 48,850 | 0 | 0 | 0 | 0 | 0 | 0 | 373 | 1,075 |
| 48,850 | 48,900 | 0 | 0 | 0 | 0 | 0 | 0 | 363 | 1,065 |
| 48,900 | 48,950 | 0 | 0 | 0 | 0 | 0 | 0 | 352 | 1,054 |
| 48,950 | 49,000 | 0 | 0 | 0 | 0 | 0 | 0 | 342 | 1,044 |
| 49,000 | 49,050 | 0 | 0 | 0 | 0 | 0 | 0 | 331 | 1,033 |
| 49,050 | 49,100 | 0 | 0 | 0 | 0 | 0 | 0 | 320 | 1,022 |
| 49,100 | 49,150 | 0 | 0 | 0 | 0 | 0 | 0 | 310 | 1,012 |
| 49,150 | 49,200 | 0 | 0 | 0 | 0 | 0 | 0 | 299 | 1,001 |
| 49,200 | 49,250 | 0 | 0 | 0 | 0 | 0 | 0 | 289 | 991 |
| 49,250 | 49,300 | 0 | 0 | 0 | 0 | 0 | 0 | 278 | 980 |
| 49,300 | 49,350 | 0 | 0 | 0 | 0 | 0 | 0 | 268 | 970 |
| 49,350 | 49,400 | 0 | 0 | 0 | 0 | 0 | 0 | 257 | 959 |
| 49,400 | 49,450 | 0 | 0 | 0 | 0 | 0 | 0 | 247 | 949 |
| 49,450 | 49,500 | 0 | 0 | 0 | 0 | 0 | 0 | 236 | 938 |
| 49,500 | 49,550 | 0 | 0 | 0 | 0 | 0 | 0 | 226 | 928 |
| 49,550 | 49,600 | 0 | 0 | 0 | 0 | 0 | 0 | 215 | 917 |
| 49,600 | 49,650 | 0 | 0 | 0 | 0 | 0 | 0 | 205 | 907 |
| 49,650 | 49,700 | 0 | 0 | 0 | 0 | 0 | 0 | 194 | 896 |
| 49,700 | 49,750 | 0 | 0 | 0 | 0 | 0 | 0 | 184 | 886 |
| 49,750 | 49,800 | 0 | 0 | 0 | 0 | 0 | 0 | 173 | 875 |
| 49,800 | 49,850 | 0 | 0 | 0 | 0 | 0 | 0 | 163 | 865 |
| 49,850 | 49,900 | 0 | 0 | 0 | 0 | 0 | 0 | 152 | 854 |
| 49,900 | 49,950 | 0 | 0 | 0 | 0 | 0 | 0 | 141 | 843 |
| 49,950 | 50,000 | 0 | 0 | 0 | 0 | 0 | 0 | 131 | 833 |
| 50,000 | 50,050 | 0 | 0 | 0 | 0 | 0 | 0 | 120 | 822 |
| 50,050 | 50,100 | 0 | 0 | 0 | 0 | 0 | 0 | 110 | 812 |
| 50,100 | 50,150 | 0 | 0 | 0 | 0 | 0 | 0 | 99 | 801 |
| 50,150 | 50,200 | 0 | 0 | 0 | 0 | 0 | 0 | 89 | 791 |
| 50,200 | 50,250 | 0 | 0 | 0 | 0 | 0 | 0 | 78 | 780 |
| 50,250 | 50,300 | 0 | 0 | 0 | 0 | 0 | 0 | 68 | 770 |
| 50,300 | 50,350 | 0 | 0 | 0 | 0 | 0 | 0 | 57 | 759 |
| 50,350 | 50,400 | 0 | 0 | 0 | 0 | 0 | 0 | 47 | 749 |
| 50,400 | 50,450 | 0 | 0 | 0 | 0 | 0 | 0 | 36 | 738 |
| 50,450 | 50,500 | 0 | 0 | 0 | 0 | 0 | 0 | 26 | 728 |
| 50,500 | 50,550 | 0 | 0 | 0 | 0 | 0 | 0 | 15 | 717 |
| 50,550 | 50,600 | 0 | 0 | 0 | 0 | 0 | 0 | *
*If the amount you’re looking up from the worksheet is at least $50,550 but less than $50,597, and you have two qualifying children, your credit is $5. If the amount you’re looking up from the worksheet is $50,597 or more, and you have two qualifying children, you can’t take the credit. |
707 |
| 50,600 | 50,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 696 |
| 50,650 | 50,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 686 |
| 50,700 | 50,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 675 |
| 50,750 | 50,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 664 |
| 50,800 | 50,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 654 |
| 50,850 | 50,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 643 |
| 50,900 | 50,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 633 |
| 50,950 | 51,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 622 |
| 51,000 | 51,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 612 |
| 51,050 | 51,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 601 |
| 51,100 | 51,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 591 |
| 51,150 | 51,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 580 |
| 51,200 | 51,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 570 |
| 51,250 | 51,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 559 |
| 51,300 | 51,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 549 |
| 51,350 | 51,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 538 |
| 51,400 | 51,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 528 |
| 51,450 | 51,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 517 |
| 51,500 | 51,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 506 |
| 51,550 | 51,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 496 |
| 51,600 | 51,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 485 |
| 51,650 | 51,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 475 |
| 51,700 | 51,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 464 |
| 51,750 | 51,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 454 |
| 51,800 | 51,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 443 |
| 51,850 | 51,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 433 |
| 51,900 | 51,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 422 |
| 51,950 | 52,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 412 |
| 52,000 | 52,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 401 |
| 52,050 | 52,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 391 |
| 52,100 | 52,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 380 |
| 52,150 | 52,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 370 |
| 52,200 | 52,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 359 |
| 52,250 | 52,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 349 |
| 52,300 | 52,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 338 |
| 52,350 | 52,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 327 |
| 52,400 | 52,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 317 |
| 52,450 | 52,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 306 |
| 52,500 | 52,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 296 |
| 52,550 | 52,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 285 |
| 52,600 | 52,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 275 |
| 52,650 | 52,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 264 |
| 52,700 | 52,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 254 |
| 52,750 | 52,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 243 |
| 52,800 | 52,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 233 |
| 52,850 | 52,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 222 |
| 52,900 | 52,950 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 212 |
| 52,950 | 53,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 201 |
| 53,000 | 53,050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 191 |
| 53,050 | 53,100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180 |
| 53,100 | 53,150 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 170 |
| 53,150 | 53,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 159 |
| 53,200 | 53,250 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 148 |
| 53,250 | 53,300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 138 |
| 53,300 | 53,350 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 127 |
| 53,350 | 53,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117 |
| 53,400 | 53,450 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 106 |
| 53,450 | 53,500 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96 |
| 53,500 | 53,550 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 85 |
| 53,550 | 53,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75 |
| 53,600 | 53,650 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 64 |
| 53,650 | 53,700 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 54 |
| 53,700 | 53,750 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43 |
| 53,750 | 53,800 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33 |
| 53,800 | 53,850 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22 |
| 53,850 | 53,900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12 |
| 53,900 | 53,930 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 |
Line 67
Additional Child Tax Credit
You may be able to use your 2016 earned income to figure your additional child tax credit if (a) your 2016 earned income is more than your 2017 earned income, and (b) your main home was located in one of the Presidentially declared disaster areas eligible for this relief on the specified date. For details, see Pub. 976.
If you make the election to use your 2016 earned income to figure your additional child tax credit, enter "PYEI" and the amount of your 2016 earned income in the space next to line 67. If you are claiming both the EIC and the additional child tax credit, you only need to enter "PYEI" and the amount of your 2016 earned income next to line 66a. For more information, see the Instructions for Schedule 8812.
If you elect to use your 2016 earned income to figure your EIC, you must also use your 2016 earned income to figure your additional child tax credit.
If you elect to use your 2016 earned income to figure your additional child tax credit, you must enter the amount of your 2016 nontaxable combat pay on line 66b.
This credit is for certain people who have at least one qualifying child for the child tax credit (as defined in Steps 1, 2, and 3 of the instructions for line 6c). The additional child tax credit may give you a refund even if you don’t owe any tax or didn't have any tax withheld.
Step 1.
Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 52.
Step 2.
Read the TIP at the end of your Child Tax Credit Worksheet. Use Schedule 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.
Form 8862 required.
If your 2016 additional child tax credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.
If you take the additional child tax credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won't be allowed to take the child tax credit or the additional child tax credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the additional child tax credit, you won't be allowed to take either credit for 10 years. You also may have to pay penalties.
Refunds for returns claiming the additional child tax credit can't be issued before mid-February 2018. This delay applies to the entire refund, not just the portion associated with the additional child tax credit.
Line 68
American Opportunity Credit
If you meet the requirements to claim an education credit (see the instructions for line 50), enter on line 68 the amount, if any, from Form 8863, line 8. You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income. See Pub. 970 and the Instructions for Form 8863 for more information.
Form 8862 required.
If your 2016 American opportunity credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your 2017 tax return to claim the credit in 2017. See Form 8862 and its instructions for details.
If you take the American opportunity credit even though you aren't eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won't be allowed to take the credit for 2 years even if you’re otherwise eligible to do so. If you fraudulently take the American opportunity credit, you won't be allowed to take the credit for 10 years. You also may have to pay penalties.
Line 69
Net Premium Tax Credit
The premium tax credit helps pay for health insurance purchased through the Marketplace. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Marketplace. Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments. Complete Form 8962 to determine the amount of your premium tax credit, if any. If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line 26. Enter that amount, if any, on Form 1040, line 69. For more information, see the Instructions for Form 8962.
Line 70
Amount Paid With Request for Extension To File
If you got an automatic extension of time to file Form 1040 by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868. If you paid by debit or credit card, don’t include on line 70 the convenience fee you were charged. Also, include any amounts paid with Form 2350.
You may be able to deduct any credit or debit card convenience fees on your 2018 Schedule A.
Line 71
Excess Social Security and Tier 1 RRTA Tax Withheld
If you, or your spouse if filing a joint return, had more than one employer for 2017 and total wages of more than $127,200, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $7,886. But if any one employer withheld more than $7,886, you can't claim the excess on your return. The employer should adjust the tax for you. If the employer doesn't adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.
You can't claim a refund for excess tier 2 RRTA tax on Form 1040. Instead, use Form 843.
For more details, see Pub. 505.
Line 73
Check the box(es) on line 73 to report any credit from Form 2439 or 8885.
If you are claiming a credit for repayment of amounts you included in your income in an earlier year because it appeared you had a right to the income, include the credit on line 73. Check box d and enter "I.R.C. 1341" in the space next to that box. See Pub. 525 for details about this credit.
If you made a tax payment that doesn't belong on any other line, include the payment on line 73. Check box d and enter "Tax" in the space next to that box.
If you check more than one box, enter the total of the line 73 credits and payments.
Line 75
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 75 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of the Fiscal Service. For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from the Fiscal Service. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.
If you file a joint return and your spouse hasn’t paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 75 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use Tax Topic 203 or see Form 8379.
Lines 76a Through 76d
Amount Refunded to You
If you want to check the status of your refund, just use the IRS2Go app or go to IRS.gov/Refunds. See Refund Information, later. Information about your refund will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2017 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund.
Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.
Effect of refund on benefits.
Any refund you receive can't be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund can't be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.
If you want us to directly deposit the amount shown on line 76a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
-
Complete lines 76b through 76d (if you want your refund deposited to only one account), or
-
Check the box on line 76a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds.
If you don’t want your refund directly deposited to your account, don’t check the box on line 76a. Draw a line through the boxes on lines 76b and 76d. We will send you a check instead.
Account must be in your name.
Don’t request a deposit of your refund to an account that isn't in your name, such as your tax return preparer’s account. Although you may owe your tax return preparer a fee for preparing your return, don’t have any part of your refund deposited into the preparer's account to pay the fee.
The number of refunds that can be directly deposited to a single account or prepaid debit card is limited to three a year. After this limit is reached, paper checks will be sent instead. Learn more at IRS.gov/DepositLimit.
-
You get your refund faster by direct deposit than you do by check.
-
Payment is more secure. There is no check that can get lost or stolen.
-
It is more convenient. You don’t have to make a trip to the bank to deposit your check.
-
It saves tax dollars. It costs the government less to refund by direct deposit.
-
It's proven itself. Nearly 98% of social security and veterans' benefits are sent electronically using direct deposit.
If you file a joint return and check the box on line 76a and attach Form 8888 or fill in lines 76b through 76d, your spouse may get at least part of the refund.
IRA.
You can have your refund (or part of it) directly deposited to a traditional IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You also must notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian won't accept a deposit for 2017). If you don’t, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2017 return during 2018 and don’t notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2018. If you designate your deposit to be for 2017, you must verify that the deposit was actually made to the account by the due date of the return (not counting extensions). If the deposit isn't made by that date, the deposit isn't an IRA contribution for 2017. In that case, you must file an amended 2017 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.
You and your spouse, if filing jointly, each may be able to contribute up to $5,500 ($6,500 if age 50 or older at the end of 2017) to a traditional IRA or Roth IRA, for 2017. You may owe a penalty if your contributions exceed these limits, and the limits may be lower depending on your compensation and income. For more information on IRA contributions, see Pub. 590-A.
For more information on IRAs, see Pub. 590-A and Pub. 590-B.
TreasuryDirect®.
You can request a deposit of your refund (or part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to go.usa.gov/3KvcP.
Form 8888.
You can have your refund directly deposited into more than one account or use it to buy up to $5,000 in paper series I savings bonds. You don’t need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.
You can't file Form 8888 to split your refund into more than one account or buy paper series I savings bonds if Form 8379 is filed with your return.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check shown here, the routing number is 250250025. Charles and Mary Ellen Keys would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 76b if:
-
The routing number on a deposit slip is different from the routing number on your checks,
-
Your deposit is to a savings account that doesn't allow you to write checks, or
-
Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Check the appropriate box for the type of account. Don’t check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. If your deposit is to a TreasuryDirect® online account, check the "Savings" box.
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check shown here, the account number is 20202086. Don’t include the check number.
If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.
If any of the following apply, your direct deposit request will be rejected and a check will be sent instead.
-
You are asking to have a joint refund deposited to an individual account, and your financial institution(s) won't allow this. The IRS isn't responsible if a financial institution rejects a direct deposit.
-
The name on your account doesn't match the name on the refund, and your financial institution(s) won't allow a refund to be deposited unless the name on the refund matches the name on the account.
-
Three direct deposits of tax refunds already have been made to the same account or prepaid debit card.
-
You haven't given a valid account number.
-
You file your 2017 return after November 30, 2018.
-
Any numbers or letters on lines 76b through 76d are crossed out or whited out.
The IRS isn't responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted.
Line 77
Applied to Your 2018 Estimated Tax
Enter on line 77 the amount, if any, of the overpayment on line 75 you want applied to your 2018 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.
This election to apply part or all of the amount overpaid to your 2018 estimated tax can't be changed later.
To avoid interest and penalties, pay your taxes in full by April 17, 2018. You don’t have to pay if line 78 is under $1.
Include any estimated payments from line 79 in the amount you enter on line 78. Don’t include any estimated payments for 2018 in this payment. Instead, make the estimated payment separately.
Bad check or payment.
The penalty for writing a bad check to the IRS is $25 or 2% of the check, whichever is more. However, if the amount of the check is less than $25, the penalty equals the amount of the check. This also applies to other forms of payments if the IRS doesn’t receive the funds. Use Tax Topic 206.
Line 78
Amount You Owe
IRS offers several payment options. You can pay online, by phone, mobile device, cash (maximum $1,000 per day and per transaction), check or money order. Go to IRS.gov/Payments for payment options.
IRS offers an electronic payment option that is right for you. Paying online is convenient and secure and helps make sure we get your payments on time. To pay your taxes online or for more information, go to IRS.gov/Payments. You can pay using any of the following methods.
-
IRS Direct Pay for online transfers directly from your checking or savings account at no cost to you, go to IRS.gov/Payments.
-
Pay by Card. To pay by debit or credit card, go to IRS.gov/Payments. A convenience fee is charged by these service providers.
-
Electronic Fund Withdrawal (EFW) is an integrated e-file /e-pay option offered when filing your federal taxes electronically using tax preparation software, through a tax professional, or the IRS at IRS.gov/Payments.
-
Online Payment Agreement. If you can’t pay in full by the due date of your tax return you can apply for an online monthly installment agreement at IRS.gov/Payments. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. A user fee charge is charged.
-
IRS2Go is the mobile application of the IRS; you can access Direct Pay or Pay By Card by downloading the application.
Paying by phone is another safe and secure method of paying electronically. Use one of the following methods (1) call one of the debit or credit card service providers or (2) use the Electronic Federal Tax Payment System (EFTPS).
Debit or credit card.
Call one of our service providers. Each charges a fee that varies by provider, card type, and payment amount.
WorldPay US, Inc.
1-844-729-8298 (1-844-PAY-TAX-8TM)
www.payUSAtax.com
Official Payments
1-888-UPAY-TAXTM (1-888-872-9829)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
www.PAY1040.com
EFTPS.
To use EFTPS, you must be enrolled either online or have an enrollment form mailed to you. To make a payment using EFTPS, call 1-800-555-4477 (English) or 1-800-244-4829 (Español). People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-733-4829. For more information about EFTPS, go to IRS.gov/Payments or www.EFTPS.gov.
Cash is an in-person payment option for individuals provided through retail partners with a maximum of $1,000 per day per transaction. To make a cash payment, you must first be registered online at www.officialpayments.com/fed, our Official Payment provider.
Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, make your check or money order payable to "United States Treasury" for the full amount due. Don’t send cash. Don’t attach the payment to your return. Write "2017 Form 1040" and your name, address, daytime phone number, and social security number (SSN) on your payment and attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V. If you are filing a joint return, enter the SSN shown first on your tax return.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Don’t use dashes or lines (for example, don’t enter "$ XXX–" or "$ XXX xx/ 100 ").
Mail your 2017 tax return, payment, and Form 1040-V to the address shown on the form that applies to you.
No checks of $100 million or more accepted.
The IRS can’t accept a single check (including a cashier’s check) for amounts of $100,000,000 ($100 million) or more. If you are sending $100 million or more by check, you’ll need to spread the payment over 2 or more checks with each check made out for an amount less than $100 million. This limit doesn’t apply to other methods of payment (such as electronic payments). Please consider a method of payment other than check if the amount of the payment is over $100 million.
If you can't pay the full amount shown on line 78 when you file, you can ask for:
-
An installment agreement, or
-
An extension of time to pay.
Installment agreement.
Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. However, even if an installment agreement is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 17, 2018. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to IRS.gov and click on Apply for an Online Payment Plan.
Extension of time to pay.
If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 17, 2018. An extension generally won't be granted for more than 6 months. You will be charged interest on the tax not paid by April 15, 2018. You must pay the tax before the extension runs out. Penalties and interest will be imposed until taxes are paid in full. For the most up-to-date information on Form 1127, go to IRS.gov/Form1127.
Line 79
Estimated Tax Penalty
You may owe this penalty if:
-
Line 78 is at least $1,000 and it is more than 10% of the tax shown on your return, or
-
You didn't pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
For most people, the "tax shown on your return" is the amount on your 2017 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:
-
Tax on an excess parachute payment,
-
Excise tax on insider stock compensation of an expatriated corporation,
-
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and
-
Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would owe the penalty even if you didn't include those taxes.
Exception.
You won't owe the penalty if your 2016 tax return was for a tax year of 12 full months and either of the following applies.
-
You had no tax shown on your 2016 return and you were a U.S. citizen or resident for all of 2016.
-
The total of lines 64, 65, and 71 on your 2017 return is at least 100% of the tax shown on your 2016 return (110% of that amount if you aren't a farmer or fisherman, and your adjusted gross income (AGI) shown on your 2016 return was more than $150,000 (more than $75,000 if married filing separately for 2017)). Your estimated tax payments for 2017 must have been made on time and for the required amount.
For most people, the "tax shown on your 2016 return" is the amount on your 2016 Form 1040, line 63, minus the total of any amounts shown on lines 61, 66a, 67, 68, 69, and 72 and Forms 8828, 4137, 5329 (Parts III through IX only), 8885, and 8919. Also subtract from line 63 any:
-
Tax on an excess parachute payment,
-
Excise tax on insider stock compensation of an expatriated corporation,
-
Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance, and
-
Look-back interest due under section 167(g) or 460(b).
When figuring the amount on line 63, include household employment taxes only if line 64 is more than zero or you would have owed the estimated tax penalty for 2016 even if you didn't include those taxes.
If the Exception just described doesn't apply and you choose to figure the penalty yourself, use Form 2210 (or 2210-F for farmers and fishermen).
Enter any penalty on line 79. Add the penalty to any tax due and enter the total on line 78.
However, if you have an overpayment on line 75, subtract the penalty from the amount you would otherwise enter on line 76a or line 77. Lines 76a, 77, and 79 must equal line 75.
If the penalty is more than the overpayment on line 75, enter -0- on lines 76a and 77. Then subtract line 75 from line 79 and enter the result on line 78.
Don’t file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.
Because Form 2210 is complicated, you can leave line 79 blank and the IRS will figure the penalty and send you a bill. We won't charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS can't figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.
If you want to allow your preparer, a friend, a family member, or any other person you choose to discuss your 2017 tax return with the IRS, check the "Yes" box in the "Third Party Designee" area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN).
If you check the "Yes" box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You also are authorizing the designee to:
-
Give the IRS any information that is missing from your return,
-
Call the IRS for information about the processing of your return or the status of your refund or payment(s),
-
Receive copies of notices or transcripts related to your return, upon request, and
-
Respond to certain IRS notices about math errors, offsets, and return preparation.
You aren't authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947.
The authorization will automatically end no later than the due date (not counting extensions) for filing your 2018 tax return. This is April 15, 2019, for most people.
Form 1040 isn't considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer, later.
Court-Appointed Conservator, Guardian, or Other Fiduciary
If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your name for the individual and file Form 56.
Child's Return
If your child can't sign his or her return, either parent can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."
Daytime Phone Number
Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit or the credit for child and dependent care expenses. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.
Electronic Return Signatures
To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.
Self-Select PIN.
The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.
To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2016 federal income tax return, if applicable. Don’t use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. AGI is the amount shown on your 2016 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you don’t have your 2016 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov/Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five-digit PIN you used to electronically sign your 2016 return.) You also will be prompted to enter your date of birth (DOB).
You can't use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2017.
Practitioner PIN.
The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.
Form 8453.
You must send in a paper Form 8453 if you have to attach certain forms or other documents that can't be electronically filed. See Form 8453.
For 2017, if you received an Identity Protection Personal Identification Number (IP PIN) from the IRS, enter it in the IP PIN spaces provided below your daytime phone number. You must correctly enter all six numbers of your IP PIN. If you didn't receive an IP PIN, leave these spaces blank.
New IP PINs are issued every year. Enter the latest IP PIN you received. IP PINs for 2017 tax returns generally were sent in December 2017.
If you are filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose social security number (SSN) appears first on the tax return should enter his or her IP PIN. However, if you are filing electronically, both taxpayers must enter their IP PINs.
If you need more information, go to IRS.gov/CP01A. If you received an IP PIN but misplaced it, call 1-800-908-4490.
Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but doesn't charge you shouldn’t sign your return.
Assemble any schedules and forms behind Form 1040 in order of the "Attachment Sequence No." shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld.
| 2017
Tax Table |
|
See the instructions for line 44 to see if you must use the Tax Table below to figure your tax. | |
| Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,866. This is the tax amount they should enter on Form 1040, line 44. | |||
| If line 43
(taxable income) is— |
And you are— | ||||
|---|---|---|---|---|---|
| At
least |
But
less than |
Single | Married filing jointly *
* This column must also be used by a qualifying widow(er). |
Married filing sepa- rately | Head of a house- hold |
| Your tax is— | |||||
| 0 | 5 | 0 | 0 | 0 | 0 |
| 5 | 15 | 1 | 1 | 1 | 1 |
| 15 | 25 | 2 | 2 | 2 | 2 |
| 25 | 50 | 4 | 4 | 4 | 4 |
| 50 | 75 | 6 | 6 | 6 | 6 |
| 75 | 100 | 9 | 9 | 9 | 9 |
| 100 | 125 | 11 | 11 | 11 | 11 |
| 125 | 150 | 14 | 14 | 14 | 14 |
| 150 | 175 | 16 | 16 | 16 | 16 |
| 175 | 200 | 19 | 19 | 19 | 19 |
| 200 | 225 | 21 | 21 | 21 | 21 |
| 225 | 250 | 24 | 24 | 24 | 24 |
| 250 | 275 | 26 | 26 | 26 | 26 |
| 275 | 300 | 29 | 29 | 29 | 29 |
| 300 | 325 | 31 | 31 | 31 | 31 |
| 325 | 350 | 34 | 34 | 34 | 34 |
| 350 | 375 | 36 | 36 | 36 | 36 |
| 375 | 400 | 39 | 39 | 39 | 39 |
| 400 | 425 | 41 | 41 | 41 | 41 |
| 425 | 450 | 44 | 44 | 44 | 44 |
| 450 | 475 | 46 | 46 | 46 | 46 |
| 475 | 500 | 49 | 49 | 49 | 49 |
| 500 | 525 | 51 | 51 | 51 | 51 |
| 525 | 550 | 54 | 54 | 54 | 54 |
| 550 | 575 | 56 | 56 | 56 | 56 |
| 575 | 600 | 59 | 59 | 59 | 59 |
| 600 | 625 | 61 | 61 | 61 | 61 |
| 625 | 650 | 64 | 64 | 64 | 64 |
| 650 | 675 | 66 | 66 | 66 | 66 |
| 675 | 700 | 69 | 69 | 69 | 69 |
| 700 | 725 | 71 | 71 | 71 | 71 |
| 725 | 750 | 74 | 74 | 74 | 74 |
| 750 | 775 | 76 | 76 | 76 | 76 |
| 775 | 800 | 79 | 79 | 79 | 79 |
| 800 | 825 | 81 | 81 | 81 | 81 |
| 825 | 850 | 84 | 84 | 84 | 84 |
| 850 | 875 | 86 | 86 | 86 | 86 |
| 875 | 900 | 89 | 89 | 89 | 89 |
| 900 | 925 | 91 | 91 | 91 | 91 |
| 925 | 950 | 94 | 94 | 94 | 94 |
| 950 | 975 | 96 | 96 | 96 | 96 |
| 975 | 1,000 | 99 | 99 | 99 | 99 |
| 1,000 | |||||
| 1,000 | 1,025 | 101 | 101 | 101 | 101 |
| 1,025 | 1,050 | 104 | 104 | 104 | 104 |
| 1,050 | 1,075 | 106 | 106 | 106 | 106 |
| 1,075 | 1,100 | 109 | 109 | 109 | 109 |
| 1,100 | 1,125 | 111 | 111 | 111 | 111 |
| 1,125 | 1,150 | 114 | 114 | 114 | 114 |
| 1,150 | 1,175 | 116 | 116 | 116 | 116 |
| 1,175 | 1,200 | 119 | 119 | 119 | 119 |
| 1,200 | 1,225 | 121 | 121 | 121 | 121 |
| 1,225 | 1,250 | 124 | 124 | 124 | 124 |
| 1,250 | 1,275 | 126 | 126 | 126 | 126 |
| 1,275 | 1,300 | 129 | 129 | 129 | 129 |
| 1,300 | 1,325 | 131 | 131 | 131 | 131 |
| 1,325 | 1,350 | 134 | 134 | 134 | 134 |
| 1,350 | 1,375 | 136 | 136 | 136 | 136 |
| 1,375 | 1,400 | 139 | 139 | 139 | 139 |
| 1,400 | 1,425 | 141 | 141 | 141 | 141 |
| 1,425 | 1,450 | 144 | 144 | 144 | 144 |
| 1,450 | 1,475 | 146 | 146 | 146 | 146 |
| 1,475 | 1,500 | 149 | 149 | 149 | 149 |
| 1,500 | 1,525 | 151 | 151 | 151 | 151 |
| 1,525 | 1,550 | 154 | 154 | 154 | 154 |
| 1,550 | 1,575 | 156 | 156 | 156 | 156 |
| 1,575 | 1,600 | 159 | 159 | 159 | 159 |
| 1,600 | 1,625 | 161 | 161 | 161 | 161 |
| 1,625 | 1,650 | 164 | 164 | 164 | 164 |
| 1,650 | 1,675 | 166 | 166 | 166 | 166 |
| 1,675 | 1,700 | 169 | 169 | 169 | 169 |
| 1,700 | 1,725 | 171 | 171 | 171 | 171 |
| 1,725 | 1,750 | 174 | 174 | 174 | 174 |
| 1,750 | 1,775 | 176 | 176 | 176 | 176 |
| 1,775 | 1,800 | 179 | 179 | 179 | 179 |
| 1,800 | 1,825 | 181 | 181 | 181 | 181 |
| 1,825 | 1,850 | 184 | 184 | 184 | 184 |
| 1,850 | 1,875 | 186 | 186 | 186 | 186 |
| 1,875 | 1,900 | 189 | 189 | 189 | 189 |
| 1,900 | 1,925 | 191 | 191 | 191 | 191 |
| 1,925 | 1,950 | 194 | 194 | 194 | 194 |
| 1,950 | 1,975 | 196 | 196 | 196 | 196 |
| 1,975 | 2,000 | 199 | 199 | 199 | 199 |
| 2,000 | |||||
| 2,000 | 2,025 | 201 | 201 | 201 | 201 |
| 2,025 | 2,050 | 204 | 204 | 204 | 204 |
| 2,050 | 2,075 | 206 | 206 | 206 | 206 |
| 2,075 | 2,100 | 209 | 209 | 209 | 209 |
| 2,100 | 2,125 | 211 | 211 | 211 | 211 |
| 2,125 | 2,150 | 214 | 214 | 214 | 214 |
| 2,150 | 2,175 | 216 | 216 | 216 | 216 |
| 2,175 | 2,200 | 219 | 219 | 219 | 219 |
| 2,200 | 2,225 | 221 | 221 | 221 | 221 |
| 2,225 | 2,250 | 224 | 224 | 224 | 224 |
| 2,250 | 2,275 | 226 | 226 | 226 | 226 |
| 2,275 | 2,300 | 229 | 229 | 229 | 229 |
| 2,300 | 2,325 | 231 | 231 | 231 | 231 |
| 2,325 | 2,350 | 234 | 234 | 234 | 234 |
| 2,350 | 2,375 | 236 | 236 | 236 | 236 |
| 2,375 | 2,400 | 239 | 239 | 239 | 239 |
| 2,400 | 2,425 | 241 | 241 | 241 | 241 |
| 2,425 | 2,450 | 244 | 244 | 244 | 244 |
| 2,450 | 2,475 | 246 | 246 | 246 | 246 |
| 2,475 | 2,500 | 249 | 249 | 249 | 249 |
| 2,500 | 2,525 | 251 | 251 | 251 | 251 |
| 2,525 | 2,550 | 254 | 254 | 254 | 254 |
| 2,550 | 2,575 | 256 | 256 | 256 | 256 |
| 2,575 | 2,600 | 259 | 259 | 259 | 259 |
| 2,600 | 2,625 | 261 | 261 | 261 | 261 |
| 2,625 | 2,650 | 264 | 264 | 264 | 264 |
| 2,650 | 2,675 | 266 | 266 | 266 | 266 |
| 2,675 | 2,700 | 269 | 269 | 269 | 269 |
| 2,700 | 2,725 | 271 | 271 | 271 | 271 |
| 2,725 | 2,750 | 274 | 274 | 274 | 274 |
| 2,750 | 2,775 | 276 | 276 | 276 | 276 |
| 2,775 | 2,800 | 279 | 279 | 279 | 279 |
| 2,800 | 2,825 | 281 | 281 | 281 | 281 |
| 2,825 | 2,850 | 284 | 284 | 284 | 284 |
| 2,850 | 2,875 | 286 | 286 | 286 | 286 |
| 2,875 | 2,900 | 289 | 289 | 289 | 289 |
| 2,900 | 2,925 | 291 | 291 | 291 | 291 |
| 2,925 | 2,950 | 294 | 294 | 294 | 294 |
| 2,950 | 2,975 | 296 | 296 | 296 | 296 |
| 2,975 | 3,000 | 299 | 299 | 299 | 299 |
| 3,000 | |||||
| 3,000 | 3,050 | 303 | 303 | 303 | 303 |
| 3,050 | 3,100 | 308 | 308 | 308 | 308 |
| 3,100 | 3,150 | 313 | 313 | 313 | 313 |
| 3,150 | 3,200 | 318 | 318 | 318 | 318 |
| 3,200 | 3,250 | 323 | 323 | 323 | 323 |
| 3,250 | 3,300 | 328 | 328 | 328 | 328 |
| 3,300 | 3,350 | 333 | 333 | 333 | 333 |
| 3,350 | 3,400 | 338 | 338 | 338 | 338 |
| 3,400 | 3,450 | 343 | 343 | 343 | 343 |
| 3,450 | 3,500 | 348 | 348 | 348 | 348 |
| 3,500 | 3,550 | 353 | 353 | 353 | 353 |
| 3,550 | 3,600 | 358 | 358 | 358 | 358 |
| 3,600 | 3,650 | 363 | 363 | 363 | 363 |
| 3,650 | 3,700 | 368 | 368 | 368 | 368 |
| 3,700 | 3,750 | 373 | 373 | 373 | 373 |
| 3,750 | 3,800 | 378 | 378 | 378 | 378 |
| 3,800 | 3,850 | 383 | 383 | 383 | 383 |
| 3,850 | 3,900 | 388 | 388 | 388 | 388 |
| 3,900 | 3,950 | 393 | 393 | 393 | 393 |
| 3,950 | 4,000 | 398 | 398 | 398 | 398 |
| 4,000 | |||||
| 4,000 | 4,050 | 403 | 403 | 403 | 403 |
| 4,050 | 4,100 | 408 | 408 | 408 | 408 |
| 4,100 | 4,150 | 413 | 413 | 413 | 413 |
| 4,150 | 4,200 | 418 | 418 | 418 | 418 |
| 4,200 | 4,250 | 423 | 423 | 423 | 423 |
| 4,250 | 4,300 | 428 | 428 | 428 | 428 |
| 4,300 | 4,350 | 433 | 433 | 433 | 433 |
| 4,350 | 4,400 | 438 | 438 | 438 | 438 |
| 4,400 | 4,450 | 443 | 443 | 443 | 443 |
| 4,450 | 4,500 | 448 | 448 | 448 | 448 |
| 4,500 | 4,550 | 453 | 453 | 453 | 453 |
| 4,550 | 4,600 | 458 | 458 | 458 | 458 |
| 4,600 | 4,650 | 463 | 463 | 463 | 463 |
| 4,650 | 4,700 | 468 | 468 | 468 | 468 |
| 4,700 | 4,750 | 473 | 473 | 473 | 473 |
| 4,750 | 4,800 | 478 | 478 | 478 | 478 |
| 4,800 | 4,850 | 483 | 483 | 483 | 483 |
| 4,850 | 4,900 | 488 | 488 | 488 | 488 |
| 4,900 | 4,950 | 493 | 493 | 493 | 493 |
| 4,950 | 5,000 | 498 | 498 | 498 | 498 |
| 5,000 | |||||
| 5,000 | 5,050 | 503 | 503 | 503 | 503 |
| 5,050 | 5,100 | 508 | 508 | 508 | 508 |
| 5,100 | 5,150 | 513 | 513 | 513 | 513 |
| 5,150 | 5,200 | 518 | 518 | 518 | 518 |
| 5,200 | 5,250 | 523 | 523 | 523 | 523 |
| 5,250 | 5,300 | 528 | 528 | 528 | 528 |
| 5,300 | 5,350 | 533 | 533 | 533 | 533 |
| 5,350 | 5,400 | 538 | 538 | 538 | 538 |
| 5,400 | 5,450 | 543 | 543 | 543 | 543 |
| 5,450 | 5,500 | 548 | 548 | 548 | 548 |
| 5,500 | 5,550 | 553 | 553 | 553 | 553 |
| 5,550 | 5,600 | 558 | 558 | 558 | 558 |
| 5,600 | 5,650 | 563 | 563 | 563 | 563 |
| 5,650 | 5,700 | 568 | 568 | 568 | 568 |
| 5,700 | 5,750 | 573 | 573 | 573 | 573 |
| 5,750 | 5,800 | 578 | 578 | 578 | 578 |
| 5,800 | 5,850 | 583 | 583 | 583 | 583 |
| 5,850 | 5,900 | 588 | 588 | 588 | 588 |
| 5,900 | 5,950 | 593 | 593 | 593 | 593 |
| 5,950 | 6,000 | 598 | 598 | 598 | 598 |
| 6,000 | |||||
| 6,000 | 6,050 | 603 | 603 | 603 | 603 |
| 6,050 | 6,100 | 608 | 608 | 608 | 608 |
| 6,100 | 6,150 | 613 | 613 | 613 | 613 |
| 6,150 | 6,200 | 618 | 618 | 618 | 618 |
| 6,200 | 6,250 | 623 | 623 | 623 | 623 |
| 6,250 | 6,300 | 628 | 628 | 628 | 628 |
| 6,300 | 6,350 | 633 | 633 | 633 | 633 |
| 6,350 | 6,400 | 638 | 638 | 638 | 638 |
| 6,400 | 6,450 | 643 | 643 | 643 | 643 |
| 6,450 | 6,500 | 648 | 648 | 648 | 648 |
| 6,500 | 6,550 | 653 | 653 | 653 | 653 |
| 6,550 | 6,600 | 658 | 658 | 658 | 658 |
| 6,600 | 6,650 | 663 | 663 | 663 | 663 |
| 6,650 | 6,700 | 668 | 668 | 668 | 668 |
| 6,700 | 6,750 | 673 | 673 | 673 | 673 |
| 6,750 | 6,800 | 678 | 678 | 678 | 678 |
| 6,800 | 6,850 | 683 | 683 | 683 | 683 |
| 6,850 | 6,900 | 688 | 688 | 688 | 688 |
| 6,900 | 6,950 | 693 | 693 | 693 | 693 |
| 6,950 | 7,000 | 698 | 698 | 698 | 698 |
| 7,000 | |||||
| 7,000 | 7,050 | 703 | 703 | 703 | 703 |
| 7,050 | 7,100 | 708 | 708 | 708 | 708 |
| 7,100 | 7,150 | 713 | 713 | 713 | 713 |
| 7,150 | 7,200 | 718 | 718 | 718 | 718 |
| 7,200 | 7,250 | 723 | 723 | 723 | 723 |
| 7,250 | 7,300 | 728 | 728 | 728 | 728 |
| 7,300 | 7,350 | 733 | 733 | 733 | 733 |
| 7,350 | 7,400 | 738 | 738 | 738 | 738 |
| 7,400 | 7,450 | 743 | 743 | 743 | 743 |
| 7,450 | 7,500 | 748 | 748 | 748 | 748 |
| 7,500 | 7,550 | 753 | 753 | 753 | 753 |
| 7,550 | 7,600 | 758 | 758 | 758 | 758 |
| 7,600 | 7,650 | 763 | 763 | 763 | 763 |
| 7,650 | 7,700 | 768 | 768 | 768 | 768 |
| 7,700 | 7,750 | 773 | 773 | 773 | 773 |
| 7,750 | 7,800 | 778 | 778 | 778 | 778 |
| 7,800 | 7,850 | 783 | 783 | 783 | 783 |
| 7,850 | 7,900 | 788 | 788 | 788 | 788 |
| 7,900 | 7,950 | 793 | 793 | 793 | 793 |
| 7,950 | 8,000 | 798 | 798 | 798 | 798 |
| 8,000 | |||||
| 8,000 | 8,050 | 803 | 803 | 803 | 803 |
| 8,050 | 8,100 | 808 | 808 | 808 | 808 |
| 8,100 | 8,150 | 813 | 813 | 813 | 813 |
| 8,150 | 8,200 | 818 | 818 | 818 | 818 |
| 8,200 | 8,250 | 823 | 823 | 823 | 823 |
| 8,250 | 8,300 | 828 | 828 | 828 | 828 |
| 8,300 | 8,350 | 833 | 833 | 833 | 833 |
| 8,350 | 8,400 | 838 | 838 | 838 | 838 |
| 8,400 | 8,450 | 843 | 843 | 843 | 843 |
| 8,450 | 8,500 | 848 | 848 | 848 | 848 |
| 8,500 | 8,550 | 853 | 853 | 853 | 853 |
| 8,550 | 8,600 | 858 | 858 | 858 | 858 |
| 8,600 | 8,650 | 863 | 863 | 863 | 863 |
| 8,650 | 8,700 | 868 | 868 | 868 | 868 |
| 8,700 | 8,750 | 873 | 873 | 873 | 873 |
| 8,750 | 8,800 | 878 | 878 | 878 | 878 |
| 8,800 | 8,850 | 883 | 883 | 883 | 883 |
| 8,850 | 8,900 | 888 | 888 | 888 | 888 |
| 8,900 | 8,950 | 893 | 893 | 893 | 893 |
| 8,950 | 9,000 | 898 | 898 | 898 | 898 |
| 9,000 | |||||
| 9,000 | 9,050 | 903 | 903 | 903 | 903 |
| 9,050 | 9,100 | 908 | 908 | 908 | 908 |
| 9,100 | 9,150 | 913 | 913 | 913 | 913 |
| 9,150 | 9,200 | 918 | 918 | 918 | 918 |
| 9,200 | 9,250 | 923 | 923 | 923 | 923 |
| 9,250 | 9,300 | 928 | 928 | 928 | 928 |
| 9,300 | 9,350 | 933 | 933 | 933 | 933 |
| 9,350 | 9,400 | 940 | 938 | 940 | 938 |
| 9,400 | 9,450 | 948 | 943 | 948 | 943 |
| 9,450 | 9,500 | 955 | 948 | 955 | 948 |
| 9,500 | 9,550 | 963 | 953 | 963 | 953 |
| 9,550 | 9,600 | 970 | 958 | 970 | 958 |
| 9,600 | 9,650 | 978 | 963 | 978 | 963 |
| 9,650 | 9,700 | 985 | 968 | 985 | 968 |
| 9,700 | 9,750 | 993 | 973 | 993 | 973 |
| 9,750 | 9,800 | 1,000 | 978 | 1,000 | 978 |
| 9,800 | 9,850 | 1,008 | 983 | 1,008 | 983 |
| 9,850 | 9,900 | 1,015 | 988 | 1,015 | 988 |
| 9,900 | 9,950 | 1,023 | 993 | 1,023 | 993 |
| 9,950 | 10,000 | 1,030 | 998 | 1,030 | 998 |
| 10,000 | |||||
| 10,000 | 10,050 | 1,038 | 1,003 | 1,038 | 1,003 |
| 10,050 | 10,100 | 1,045 | 1,008 | 1,045 | 1,008 |
| 10,100 | 10,150 | 1,053 | 1,013 | 1,053 | 1,013 |
| 10,150 | 10,200 | 1,060 | 1,018 | 1,060 | 1,018 |
| 10,200 | 10,250 | 1,068 | 1,023 | 1,068 | 1,023 |
| 10,250 | 10,300 | 1,075 | 1,028 | 1,075 | 1,028 |
| 10,300 | 10,350 | 1,083 | 1,033 | 1,083 | 1,033 |
| 10,350 | 10,400 | 1,090 | 1,038 | 1,090 | 1,038 |
| 10,400 | 10,450 | 1,098 | 1,043 | 1,098 | 1,043 |
| 10,450 | 10,500 | 1,105 | 1,048 | 1,105 | 1,048 |
| 10,500 | 10,550 | 1,113 | 1,053 | 1,113 | 1,053 |
| 10,550 | 10,600 | 1,120 | 1,058 | 1,120 | 1,058 |
| 10,600 | 10,650 | 1,128 | 1,063 | 1,128 | 1,063 |
| 10,650 | 10,700 | 1,135 | 1,068 | 1,135 | 1,068 |
| 10,700 | 10,750 | 1,143 | 1,073 | 1,143 | 1,073 |
| 10,750 | 10,800 | 1,150 | 1,078 | 1,150 | 1,078 |
| 10,800 | 10,850 | 1,158 | 1,083 | 1,158 | 1,083 |
| 10,850 | 10,900 | 1,165 | 1,088 | 1,165 | 1,088 |
| 10,900 | 10,950 | 1,173 | 1,093 | 1,173 | 1,093 |
| 10,950 | 11,000 | 1,180 | 1,098 | 1,180 | 1,098 |
| 11,000 | |||||
| 11,000 | 11,050 | 1,188 | 1,103 | 1,188 | 1,103 |
| 11,050 | 11,100 | 1,195 | 1,108 | 1,195 | 1,108 |
| 11,100 | 11,150 | 1,203 | 1,113 | 1,203 | 1,113 |
| 11,150 | 11,200 | 1,210 | 1,118 | 1,210 | 1,118 |
| 11,200 | 11,250 | 1,218 | 1,123 | 1,218 | 1,123 |
| 11,250 | 11,300 | 1,225 | 1,128 | 1,225 | 1,128 |
| 11,300 | 11,350 | 1,233 | 1,133 | 1,233 | 1,133 |
| 11,350 | 11,400 | 1,240 | 1,138 | 1,240 | 1,138 |
| 11,400 | 11,450 | 1,248 | 1,143 | 1,248 | 1,143 |
| 11,450 | 11,500 | 1,255 | 1,148 | 1,255 | 1,148 |
| 11,500 | 11,550 | 1,263 | 1,153 | 1,263 | 1,153 |
| 11,550 | 11,600 | 1,270 | 1,158 | 1,270 | 1,158 |
| 11,600 | 11,650 | 1,278 | 1,163 | 1,278 | 1,163 |
| 11,650 | 11,700 | 1,285 | 1,168 | 1,285 | 1,168 |
| 11,700 | 11,750 | 1,293 | 1,173 | 1,293 | 1,173 |
| 11,750 | 11,800 | 1,300 | 1,178 | 1,300 | 1,178 |
| 11,800 | 11,850 | 1,308 | 1,183 | 1,308 | 1,183 |
| 11,850 | 11,900 | 1,315 | 1,188 | 1,315 | 1,188 |
| 11,900 | 11,950 | 1,323 | 1,193 | 1,323 | 1,193 |
| 11,950 | 12,000 | 1,330 | 1,198 | 1,330 | 1,198 |
| 12,000 | |||||
| 12,000 | 12,050 | 1,338 | 1,203 | 1,338 | 1,203 |
| 12,050 | 12,100 | 1,345 | 1,208 | 1,345 | 1,208 |
| 12,100 | 12,150 | 1,353 | 1,213 | 1,353 | 1,213 |
| 12,150 | 12,200 | 1,360 | 1,218 | 1,360 | 1,218 |
| 12,200 | 12,250 | 1,368 | 1,223 | 1,368 | 1,223 |
| 12,250 | 12,300 | 1,375 | 1,228 | 1,375 | 1,228 |
| 12,300 | 12,350 | 1,383 | 1,233 | 1,383 | 1,233 |
| 12,350 | 12,400 | 1,390 | 1,238 | 1,390 | 1,238 |
| 12,400 | 12,450 | 1,398 | 1,243 | 1,398 | 1,243 |
| 12,450 | 12,500 | 1,405 | 1,248 | 1,405 | 1,248 |
| 12,500 | 12,550 | 1,413 | 1,253 | 1,413 | 1,253 |
| 12,550 | 12,600 | 1,420 | 1,258 | 1,420 | 1,258 |
| 12,600 | 12,650 | 1,428 | 1,263 | 1,428 | 1,263 |
| 12,650 | 12,700 | 1,435 | 1,268 | 1,435 | 1,268 |
| 12,700 | 12,750 | 1,443 | 1,273 | 1,443 | 1,273 |
| 12,750 | 12,800 | 1,450 | 1,278 | 1,450 | 1,278 |
| 12,800 | 12,850 | 1,458 | 1,283 | 1,458 | 1,283 |
| 12,850 | 12,900 | 1,465 | 1,288 | 1,465 | 1,288 |
| 12,900 | 12,950 | 1,473 | 1,293 | 1,473 | 1,293 |
| 12,950 | 13,000 | 1,480 | 1,298 | 1,480 | 1,298 |
| 13,000 | |||||
| 13,000 | 13,050 | 1,488 | 1,303 | 1,488 | 1,303 |
| 13,050 | 13,100 | 1,495 | 1,308 | 1,495 | 1,308 |
| 13,100 | 13,150 | 1,503 | 1,313 | 1,503 | 1,313 |
| 13,150 | 13,200 | 1,510 | 1,318 | 1,510 | 1,318 |
| 13,200 | 13,250 | 1,518 | 1,323 | 1,518 | 1,323 |
| 13,250 | 13,300 | 1,525 | 1,328 | 1,525 | 1,328 |
| 13,300 | 13,350 | 1,533 | 1,333 | 1,533 | 1,333 |
| 13,350 | 13,400 | 1,540 | 1,338 | 1,540 | 1,339 |
| 13,400 | 13,450 | 1,548 | 1,343 | 1,548 | 1,346 |
| 13,450 | 13,500 | 1,555 | 1,348 | 1,555 | 1,354 |
| 13,500 | 13,550 | 1,563 | 1,353 | 1,563 | 1,361 |
| 13,550 | 13,600 | 1,570 | 1,358 | 1,570 | 1,369 |
| 13,600 | 13,650 | 1,578 | 1,363 | 1,578 | 1,376 |
| 13,650 | 13,700 | 1,585 | 1,368 | 1,585 | 1,384 |
| 13,700 | 13,750 | 1,593 | 1,373 | 1,593 | 1,391 |
| 13,750 | 13,800 | 1,600 | 1,378 | 1,600 | 1,399 |
| 13,800 | 13,850 | 1,608 | 1,383 | 1,608 | 1,406 |
| 13,850 | 13,900 | 1,615 | 1,388 | 1,615 | 1,414 |
| 13,900 | 13,950 | 1,623 | 1,393 | 1,623 | 1,421 |
| 13,950 | 14,000 | 1,630 | 1,398 | 1,630 | 1,429 |
| 14,000 | |||||
| 14,000 | 14,050 | 1,638 | 1,403 | 1,638 | 1,436 |
| 14,050 | 14,100 | 1,645 | 1,408 | 1,645 | 1,444 |
| 14,100 | 14,150 | 1,653 | 1,413 | 1,653 | 1,451 |
| 14,150 | 14,200 | 1,660 | 1,418 | 1,660 | 1,459 |
| 14,200 | 14,250 | 1,668 | 1,423 | 1,668 | 1,466 |
| 14,250 | 14,300 | 1,675 | 1,428 | 1,675 | 1,474 |
| 14,300 | 14,350 | 1,683 | 1,433 | 1,683 | 1,481 |
| 14,350 | 14,400 | 1,690 | 1,438 | 1,690 | 1,489 |
| 14,400 | 14,450 | 1,698 | 1,443 | 1,698 | 1,496 |
| 14,450 | 14,500 | 1,705 | 1,448 | 1,705 | 1,504 |
| 14,500 | 14,550 | 1,713 | 1,453 | 1,713 | 1,511 |
| 14,550 | 14,600 | 1,720 | 1,458 | 1,720 | 1,519 |
| 14,600 | 14,650 | 1,728 | 1,463 | 1,728 | 1,526 |
| 14,650 | 14,700 | 1,735 | 1,468 | 1,735 | 1,534 |
| 14,700 | 14,750 | 1,743 | 1,473 | 1,743 | 1,541 |
| 14,750 | 14,800 | 1,750 | 1,478 | 1,750 | 1,549 |
| 14,800 | 14,850 | 1,758 | 1,483 | 1,758 | 1,556 |
| 14,850 | 14,900 | 1,765 | 1,488 | 1,765 | 1,564 |
| 14,900 | 14,950 | 1,773 | 1,493 | 1,773 | 1,571 |
| 14,950 | 15,000 | 1,780 | 1,498 | 1,780 | 1,579 |
| 15,000 | |||||
| 15,000 | 15,050 | 1,788 | 1,503 | 1,788 | 1,586 |
| 15,050 | 15,100 | 1,795 | 1,508 | 1,795 | 1,594 |
| 15,100 | 15,150 | 1,803 | 1,513 | 1,803 | 1,601 |
| 15,150 | 15,200 | 1,810 | 1,518 | 1,810 | 1,609 |
| 15,200 | 15,250 | 1,818 | 1,523 | 1,818 | 1,616 |
| 15,250 | 15,300 | 1,825 | 1,528 | 1,825 | 1,624 |
| 15,300 | 15,350 | 1,833 | 1,533 | 1,833 | 1,631 |
| 15,350 | 15,400 | 1,840 | 1,538 | 1,840 | 1,639 |
| 15,400 | 15,450 | 1,848 | 1,543 | 1,848 | 1,646 |
| 15,450 | 15,500 | 1,855 | 1,548 | 1,855 | 1,654 |
| 15,500 | 15,550 | 1,863 | 1,553 | 1,863 | 1,661 |
| 15,550 | 15,600 | 1,870 | 1,558 | 1,870 | 1,669 |
| 15,600 | 15,650 | 1,878 | 1,563 | 1,878 | 1,676 |
| 15,650 | 15,700 | 1,885 | 1,568 | 1,885 | 1,684 |
| 15,700 | 15,750 | 1,893 | 1,573 | 1,893 | 1,691 |
| 15,750 | 15,800 | 1,900 | 1,578 | 1,900 | 1,699 |
| 15,800 | 15,850 | 1,908 | 1,583 | 1,908 | 1,706 |
| 15,850 | 15,900 | 1,915 | 1,588 | 1,915 | 1,714 |
| 15,900 | 15,950 | 1,923 | 1,593 | 1,923 | 1,721 |
| 15,950 | 16,000 | 1,930 | 1,598 | 1,930 | 1,729 |
| 16,000 | |||||
| 16,000 | 16,050 | 1,938 | 1,603 | 1,938 | 1,736 |
| 16,050 | 16,100 | 1,945 | 1,608 | 1,945 | 1,744 |
| 16,100 | 16,150 | 1,953 | 1,613 | 1,953 | 1,751 |
| 16,150 | 16,200 | 1,960 | 1,618 | 1,960 | 1,759 |
| 16,200 | 16,250 | 1,968 | 1,623 | 1,968 | 1,766 |
| 16,250 | 16,300 | 1,975 | 1,628 | 1,975 | 1,774 |
| 16,300 | 16,350 | 1,983 | 1,633 | 1,983 | 1,781 |
| 16,350 | 16,400 | 1,990 | 1,638 | 1,990 | 1,789 |
| 16,400 | 16,450 | 1,998 | 1,643 | 1,998 | 1,796 |
| 16,450 | 16,500 | 2,005 | 1,648 | 2,005 | 1,804 |
| 16,500 | 16,550 | 2,013 | 1,653 | 2,013 | 1,811 |
| 16,550 | 16,600 | 2,020 | 1,658 | 2,020 | 1,819 |
| 16,600 | 16,650 | 2,028 | 1,663 | 2,028 | 1,826 |
| 16,650 | 16,700 | 2,035 | 1,668 | 2,035 | 1,834 |
| 16,700 | 16,750 | 2,043 | 1,673 | 2,043 | 1,841 |
| 16,750 | 16,800 | 2,050 | 1,678 | 2,050 | 1,849 |
| 16,800 | 16,850 | 2,058 | 1,683 | 2,058 | 1,856 |
| 16,850 | 16,900 | 2,065 | 1,688 | 2,065 | 1,864 |
| 16,900 | 16,950 | 2,073 | 1,693 | 2,073 | 1,871 |
| 16,950 | 17,000 | 2,080 | 1,698 | 2,080 | 1,879 |
| 17,000 | |||||
| 17,000 | 17,050 | 2,088 | 1,703 | 2,088 | 1,886 |
| 17,050 | 17,100 | 2,095 | 1,708 | 2,095 | 1,894 |
| 17,100 | 17,150 | 2,103 | 1,713 | 2,103 | 1,901 |
| 17,150 | 17,200 | 2,110 | 1,718 | 2,110 | 1,909 |
| 17,200 | 17,250 | 2,118 | 1,723 | 2,118 | 1,916 |
| 17,250 | 17,300 | 2,125 | 1,728 | 2,125 | 1,924 |
| 17,300 | 17,350 | 2,133 | 1,733 | 2,133 | 1,931 |
| 17,350 | 17,400 | 2,140 | 1,738 | 2,140 | 1,939 |
| 17,400 | 17,450 | 2,148 | 1,743 | 2,148 | 1,946 |
| 17,450 | 17,500 | 2,155 | 1,748 | 2,155 | 1,954 |
| 17,500 | 17,550 | 2,163 | 1,753 | 2,163 | 1,961 |
| 17,550 | 17,600 | 2,170 | 1,758 | 2,170 | 1,969 |
| 17,600 | 17,650 | 2,178 | 1,763 | 2,178 | 1,976 |
| 17,650 | 17,700 | 2,185 | 1,768 | 2,185 | 1,984 |
| 17,700 | 17,750 | 2,193 | 1,773 | 2,193 | 1,991 |
| 17,750 | 17,800 | 2,200 | 1,778 | 2,200 | 1,999 |
| 17,800 | 17,850 | 2,208 | 1,783 | 2,208 | 2,006 |
| 17,850 | 17,900 | 2,215 | 1,788 | 2,215 | 2,014 |
| 17,900 | 17,950 | 2,223 | 1,793 | 2,223 | 2,021 |
| 17,950 | 18,000 | 2,230 | 1,798 | 2,230 | 2,029 |
| 18,000 | |||||
| 18,000 | 18,050 | 2,238 | 1,803 | 2,238 | 2,036 |
| 18,050 | 18,100 | 2,245 | 1,808 | 2,245 | 2,044 |
| 18,100 | 18,150 | 2,253 | 1,813 | 2,253 | 2,051 |
| 18,150 | 18,200 | 2,260 | 1,818 | 2,260 | 2,059 |
| 18,200 | 18,250 | 2,268 | 1,823 | 2,268 | 2,066 |
| 18,250 | 18,300 | 2,275 | 1,828 | 2,275 | 2,074 |
| 18,300 | 18,350 | 2,283 | 1,833 | 2,283 | 2,081 |
| 18,350 | 18,400 | 2,290 | 1,838 | 2,290 | 2,089 |
| 18,400 | 18,450 | 2,298 | 1,843 | 2,298 | 2,096 |
| 18,450 | 18,500 | 2,305 | 1,848 | 2,305 | 2,104 |
| 18,500 | 18,550 | 2,313 | 1,853 | 2,313 | 2,111 |
| 18,550 | 18,600 | 2,320 | 1,858 | 2,320 | 2,119 |
| 18,600 | 18,650 | 2,328 | 1,863 | 2,328 | 2,126 |
| 18,650 | 18,700 | 2,335 | 1,869 | 2,335 | 2,134 |
| 18,700 | 18,750 | 2,343 | 1,876 | 2,343 | 2,141 |
| 18,750 | 18,800 | 2,350 | 1,884 | 2,350 | 2,149 |
| 18,800 | 18,850 | 2,358 | 1,891 | 2,358 | 2,156 |
| 18,850 | 18,900 | 2,365 | 1,899 | 2,365 | 2,164 |
| 18,900 | 18,950 | 2,373 | 1,906 | 2,373 | 2,171 |
| 18,950 | 19,000 | 2,380 | 1,914 | 2,380 | 2,179 |
| 19,000 | |||||
| 19,000 | 19,050 | 2,388 | 1,921 | 2,388 | 2,186 |
| 19,050 | 19,100 | 2,395 | 1,929 | 2,395 | 2,194 |
| 19,100 | 19,150 | 2,403 | 1,936 | 2,403 | 2,201 |
| 19,150 | 19,200 | 2,410 | 1,944 | 2,410 | 2,209 |
| 19,200 | 19,250 | 2,418 | 1,951 | 2,418 | 2,216 |
| 19,250 | 19,300 | 2,425 | 1,959 | 2,425 | 2,224 |
| 19,300 | 19,350 | 2,433 | 1,966 | 2,433 | 2,231 |
| 19,350 | 19,400 | 2,440 | 1,974 | 2,440 | 2,239 |
| 19,400 | 19,450 | 2,448 | 1,981 | 2,448 | 2,246 |
| 19,450 | 19,500 | 2,455 | 1,989 | 2,455 | 2,254 |
| 19,500 | 19,550 | 2,463 | 1,996 | 2,463 | 2,261 |
| 19,550 | 19,600 | 2,470 | 2,004 | 2,470 | 2,269 |
| 19,600 | 19,650 | 2,478 | 2,011 | 2,478 | 2,276 |
| 19,650 | 19,700 | 2,485 | 2,019 | 2,485 | 2,284 |
| 19,700 | 19,750 | 2,493 | 2,026 | 2,493 | 2,291 |
| 19,750 | 19,800 | 2,500 | 2,034 | 2,500 | 2,299 |
| 19,800 | 19,850 | 2,508 | 2,041 | 2,508 | 2,306 |
| 19,850 | 19,900 | 2,515 | 2,049 | 2,515 | 2,314 |
| 19,900 | 19,950 | 2,523 | 2,056 | 2,523 | 2,321 |
| 19,950 | 20,000 | 2,530 | 2,064 | 2,530 | 2,329 |
| 20,000 | |||||
| 20,000 | 20,050 | 2,538 | 2,071 | 2,538 | 2,336 |
| 20,050 | 20,100 | 2,545 | 2,079 | 2,545 | 2,344 |
| 20,100 | 20,150 | 2,553 | 2,086 | 2,553 | 2,351 |
| 20,150 | 20,200 | 2,560 | 2,094 | 2,560 | 2,359 |
| 20,200 | 20,250 | 2,568 | 2,101 | 2,568 | 2,366 |
| 20,250 | 20,300 | 2,575 | 2,109 | 2,575 | 2,374 |
| 20,300 | 20,350 | 2,583 | 2,116 | 2,583 | 2,381 |
| 20,350 | 20,400 | 2,590 | 2,124 | 2,590 | 2,389 |
| 20,400 | 20,450 | 2,598 | 2,131 | 2,598 | 2,396 |
| 20,450 | 20,500 | 2,605 | 2,139 | 2,605 | 2,404 |
| 20,500 | 20,550 | 2,613 | 2,146 | 2,613 | 2,411 |
| 20,550 | 20,600 | 2,620 | 2,154 | 2,620 | 2,419 |
| 20,600 | 20,650 | 2,628 | 2,161 | 2,628 | 2,426 |
| 20,650 | 20,700 | 2,635 | 2,169 | 2,635 | 2,434 |
| 20,700 | 20,750 | 2,643 | 2,176 | 2,643 | 2,441 |
| 20,750 | 20,800 | 2,650 | 2,184 | 2,650 | 2,449 |
| 20,800 | 20,850 | 2,658 | 2,191 | 2,658 | 2,456 |
| 20,850 | 20,900 | 2,665 | 2,199 | 2,665 | 2,464 |
| 20,900 | 20,950 | 2,673 | 2,206 | 2,673 | 2,471 |
| 20,950 | 21,000 | 2,680 | 2,214 | 2,680 | 2,479 |
| 21,000 | |||||
| 21,000 | 21,050 | 2,688 | 2,221 | 2,688 | 2,486 |
| 21,050 | 21,100 | 2,695 | 2,229 | 2,695 | 2,494 |
| 21,100 | 21,150 | 2,703 | 2,236 | 2,703 | 2,501 |
| 21,150 | 21,200 | 2,710 | 2,244 | 2,710 | 2,509 |
| 21,200 | 21,250 | 2,718 | 2,251 | 2,718 | 2,516 |
| 21,250 | 21,300 | 2,725 | 2,259 | 2,725 | 2,524 |
| 21,300 | 21,350 | 2,733 | 2,266 | 2,733 | 2,531 |
| 21,350 | 21,400 | 2,740 | 2,274 | 2,740 | 2,539 |
| 21,400 | 21,450 | 2,748 | 2,281 | 2,748 | 2,546 |
| 21,450 | 21,500 | 2,755 | 2,289 | 2,755 | 2,554 |
| 21,500 | 21,550 | 2,763 | 2,296 | 2,763 | 2,561 |
| 21,550 | 21,600 | 2,770 | 2,304 | 2,770 | 2,569 |
| 21,600 | 21,650 | 2,778 | 2,311 | 2,778 | 2,576 |
| 21,650 | 21,700 | 2,785 | 2,319 | 2,785 | 2,584 |
| 21,700 | 21,750 | 2,793 | 2,326 | 2,793 | 2,591 |
| 21,750 | 21,800 | 2,800 | 2,334 | 2,800 | 2,599 |
| 21,800 | 21,850 | 2,808 | 2,341 | 2,808 | 2,606 |
| 21,850 | 21,900 | 2,815 | 2,349 | 2,815 | 2,614 |
| 21,900 | 21,950 | 2,823 | 2,356 | 2,823 | 2,621 |
| 21,950 | 22,000 | 2,830 | 2,364 | 2,830 | 2,629 |
| 22,000 | |||||
| 22,000 | 22,050 | 2,838 | 2,371 | 2,838 | 2,636 |
| 22,050 | 22,100 | 2,845 | 2,379 | 2,845 | 2,644 |
| 22,100 | 22,150 | 2,853 | 2,386 | 2,853 | 2,651 |
| 22,150 | 22,200 | 2,860 | 2,394 | 2,860 | 2,659 |
| 22,200 | 22,250 | 2,868 | 2,401 | 2,868 | 2,666 |
| 22,250 | 22,300 | 2,875 | 2,409 | 2,875 | 2,674 |
| 22,300 | 22,350 | 2,883 | 2,416 | 2,883 | 2,681 |
| 22,350 | 22,400 | 2,890 | 2,424 | 2,890 | 2,689 |
| 22,400 | 22,450 | 2,898 | 2,431 | 2,898 | 2,696 |
| 22,450 | 22,500 | 2,905 | 2,439 | 2,905 | 2,704 |
| 22,500 | 22,550 | 2,913 | 2,446 | 2,913 | 2,711 |
| 22,550 | 22,600 | 2,920 | 2,454 | 2,920 | 2,719 |
| 22,600 | 22,650 | 2,928 | 2,461 | 2,928 | 2,726 |
| 22,650 | 22,700 | 2,935 | 2,469 | 2,935 | 2,734 |
| 22,700 | 22,750 | 2,943 | 2,476 | 2,943 | 2,741 |
| 22,750 | 22,800 | 2,950 | 2,484 | 2,950 | 2,749 |
| 22,800 | 22,850 | 2,958 | 2,491 | 2,958 | 2,756 |
| 22,850 | 22,900 | 2,965 | 2,499 | 2,965 | 2,764 |
| 22,900 | 22,950 | 2,973 | 2,506 | 2,973 | 2,771 |
| 22,950 | 23,000 | 2,980 | 2,514 | 2,980 | 2,779 |
| 23,000 | |||||
| 23,000 | 23,050 | 2,988 | 2,521 | 2,988 | 2,786 |
| 23,050 | 23,100 | 2,995 | 2,529 | 2,995 | 2,794 |
| 23,100 | 23,150 | 3,003 | 2,536 | 3,003 | 2,801 |
| 23,150 | 23,200 | 3,010 | 2,544 | 3,010 | 2,809 |
| 23,200 | 23,250 | 3,018 | 2,551 | 3,018 | 2,816 |
| 23,250 | 23,300 | 3,025 | 2,559 | 3,025 | 2,824 |
| 23,300 | 23,350 | 3,033 | 2,566 | 3,033 | 2,831 |
| 23,350 | 23,400 | 3,040 | 2,574 | 3,040 | 2,839 |
| 23,400 | 23,450 | 3,048 | 2,581 | 3,048 | 2,846 |
| 23,450 | 23,500 | 3,055 | 2,589 | 3,055 | 2,854 |
| 23,500 | 23,550 | 3,063 | 2,596 | 3,063 | 2,861 |
| 23,550 | 23,600 | 3,070 | 2,604 | 3,070 | 2,869 |
| 23,600 | 23,650 | 3,078 | 2,611 | 3,078 | 2,876 |
| 23,650 | 23,700 | 3,085 | 2,619 | 3,085 | 2,884 |
| 23,700 | 23,750 | 3,093 | 2,626 | 3,093 | 2,891 |
| 23,750 | 23,800 | 3,100 | 2,634 | 3,100 | 2,899 |
| 23,800 | 23,850 | 3,108 | 2,641 | 3,108 | 2,906 |
| 23,850 | 23,900 | 3,115 | 2,649 | 3,115 | 2,914 |
| 23,900 | 23,950 | 3,123 | 2,656 | 3,123 | 2,921 |
| 23,950 | 24,000 | 3,130 | 2,664 | 3,130 | 2,929 |
| 24,000 | |||||
| 24,000 | 24,050 | 3,138 | 2,671 | 3,138 | 2,936 |
| 24,050 | 24,100 | 3,145 | 2,679 | 3,145 | 2,944 |
| 24,100 | 24,150 | 3,153 | 2,686 | 3,153 | 2,951 |
| 24,150 | 24,200 | 3,160 | 2,694 | 3,160 | 2,959 |
| 24,200 | 24,250 | 3,168 | 2,701 | 3,168 | 2,966 |
| 24,250 | 24,300 | 3,175 | 2,709 | 3,175 | 2,974 |
| 24,300 | 24,350 | 3,183 | 2,716 | 3,183 | 2,981 |
| 24,350 | 24,400 | 3,190 | 2,724 | 3,190 | 2,989 |
| 24,400 | 24,450 | 3,198 | 2,731 | 3,198 | 2,996 |
| 24,450 | 24,500 | 3,205 | 2,739 | 3,205 | 3,004 |
| 24,500 | 24,550 | 3,213 | 2,746 | 3,213 | 3,011 |
| 24,550 | 24,600 | 3,220 | 2,754 | 3,220 | 3,019 |
| 24,600 | 24,650 | 3,228 | 2,761 | 3,228 | 3,026 |
| 24,650 | 24,700 | 3,235 | 2,769 | 3,235 | 3,034 |
| 24,700 | 24,750 | 3,243 | 2,776 | 3,243 | 3,041 |
| 24,750 | 24,800 | 3,250 | 2,784 | 3,250 | 3,049 |
| 24,800 | 24,850 | 3,258 | 2,791 | 3,258 | 3,056 |
| 24,850 | 24,900 | 3,265 | 2,799 | 3,265 | 3,064 |
| 24,900 | 24,950 | 3,273 | 2,806 | 3,273 | 3,071 |
| 24,950 | 25,000 | 3,280 | 2,814 | 3,280 | 3,079 |
| 25,000 | |||||
| 25,000 | 25,050 | 3,288 | 2,821 | 3,288 | 3,086 |
| 25,050 | 25,100 | 3,295 | 2,829 | 3,295 | 3,094 |
| 25,100 | 25,150 | 3,303 | 2,836 | 3,303 | 3,101 |
| 25,150 | 25,200 | 3,310 | 2,844 | 3,310 | 3,109 |
| 25,200 | 25,250 | 3,318 | 2,851 | 3,318 | 3,116 |
| 25,250 | 25,300 | 3,325 | 2,859 | 3,325 | 3,124 |
| 25,300 | 25,350 | 3,333 | 2,866 | 3,333 | 3,131 |
| 25,350 | 25,400 | 3,340 | 2,874 | 3,340 | 3,139 |
| 25,400 | 25,450 | 3,348 | 2,881 | 3,348 | 3,146 |
| 25,450 | 25,500 | 3,355 | 2,889 | 3,355 | 3,154 |
| 25,500 | 25,550 | 3,363 | 2,896 | 3,363 | 3,161 |
| 25,550 | 25,600 | 3,370 | 2,904 | 3,370 | 3,169 |
| 25,600 | 25,650 | 3,378 | 2,911 | 3,378 | 3,176 |
| 25,650 | 25,700 | 3,385 | 2,919 | 3,385 | 3,184 |
| 25,700 | 25,750 | 3,393 | 2,926 | 3,393 | 3,191 |
| 25,750 | 25,800 | 3,400 | 2,934 | 3,400 | 3,199 |
| 25,800 | 25,850 | 3,408 | 2,941 | 3,408 | 3,206 |
| 25,850 | 25,900 | 3,415 | 2,949 | 3,415 | 3,214 |
| 25,900 | 25,950 | 3,423 | 2,956 | 3,423 | 3,221 |
| 25,950 | 26,000 | 3,430 | 2,964 | 3,430 | 3,229 |
| 26,000 | |||||
| 26,000 | 26,050 | 3,438 | 2,971 | 3,438 | 3,236 |
| 26,050 | 26,100 | 3,445 | 2,979 | 3,445 | 3,244 |
| 26,100 | 26,150 | 3,453 | 2,986 | 3,453 | 3,251 |
| 26,150 | 26,200 | 3,460 | 2,994 | 3,460 | 3,259 |
| 26,200 | 26,250 | 3,468 | 3,001 | 3,468 | 3,266 |
| 26,250 | 26,300 | 3,475 | 3,009 | 3,475 | 3,274 |
| 26,300 | 26,350 | 3,483 | 3,016 | 3,483 | 3,281 |
| 26,350 | 26,400 | 3,490 | 3,024 | 3,490 | 3,289 |
| 26,400 | 26,450 | 3,498 | 3,031 | 3,498 | 3,296 |
| 26,450 | 26,500 | 3,505 | 3,039 | 3,505 | 3,304 |
| 26,500 | 26,550 | 3,513 | 3,046 | 3,513 | 3,311 |
| 26,550 | 26,600 | 3,520 | 3,054 | 3,520 | 3,319 |
| 26,600 | 26,650 | 3,528 | 3,061 | 3,528 | 3,326 |
| 26,650 | 26,700 | 3,535 | 3,069 | 3,535 | 3,334 |
| 26,700 | 26,750 | 3,543 | 3,076 | 3,543 | 3,341 |
| 26,750 | 26,800 | 3,550 | 3,084 | 3,550 | 3,349 |
| 26,800 | 26,850 | 3,558 | 3,091 | 3,558 | 3,356 |
| 26,850 | 26,900 | 3,565 | 3,099 | 3,565 | 3,364 |
| 26,900 | 26,950 | 3,573 | 3,106 | 3,573 | 3,371 |
| 26,950 | 27,000 | 3,580 | 3,114 | 3,580 | 3,379 |
| 27,000 | |||||
| 27,000 | 27,050 | 3,588 | 3,121 | 3,588 | 3,386 |
| 27,050 | 27,100 | 3,595 | 3,129 | 3,595 | 3,394 |
| 27,100 | 27,150 | 3,603 | 3,136 | 3,603 | 3,401 |
| 27,150 | 27,200 | 3,610 | 3,144 | 3,610 | 3,409 |
| 27,200 | 27,250 | 3,618 | 3,151 | 3,618 | 3,416 |
| 27,250 | 27,300 | 3,625 | 3,159 | 3,625 | 3,424 |
| 27,300 | 27,350 | 3,633 | 3,166 | 3,633 | 3,431 |
| 27,350 | 27,400 | 3,640 | 3,174 | 3,640 | 3,439 |
| 27,400 | 27,450 | 3,648 | 3,181 | 3,648 | 3,446 |
| 27,450 | 27,500 | 3,655 | 3,189 | 3,655 | 3,454 |
| 27,500 | 27,550 | 3,663 | 3,196 | 3,663 | 3,461 |
| 27,550 | 27,600 | 3,670 | 3,204 | 3,670 | 3,469 |
| 27,600 | 27,650 | 3,678 | 3,211 | 3,678 | 3,476 |
| 27,650 | 27,700 | 3,685 | 3,219 | 3,685 | 3,484 |
| 27,700 | 27,750 | 3,693 | 3,226 | 3,693 | 3,491 |
| 27,750 | 27,800 | 3,700 | 3,234 | 3,700 | 3,499 |
| 27,800 | 27,850 | 3,708 | 3,241 | 3,708 | 3,506 |
| 27,850 | 27,900 | 3,715 | 3,249 | 3,715 | 3,514 |
| 27,900 | 27,950 | 3,723 | 3,256 | 3,723 | 3,521 |
| 27,950 | 28,000 | 3,730 | 3,264 | 3,730 | 3,529 |
| 28,000 | |||||
| 28,000 | 28,050 | 3,738 | 3,271 | 3,738 | 3,536 |
| 28,050 | 28,100 | 3,745 | 3,279 | 3,745 | 3,544 |
| 28,100 | 28,150 | 3,753 | 3,286 | 3,753 | 3,551 |
| 28,150 | 28,200 | 3,760 | 3,294 | 3,760 | 3,559 |
| 28,200 | 28,250 | 3,768 | 3,301 | 3,768 | 3,566 |
| 28,250 | 28,300 | 3,775 | 3,309 | 3,775 | 3,574 |
| 28,300 | 28,350 | 3,783 | 3,316 | 3,783 | 3,581 |
| 28,350 | 28,400 | 3,790 | 3,324 | 3,790 | 3,589 |
| 28,400 | 28,450 | 3,798 | 3,331 | 3,798 | 3,596 |
| 28,450 | 28,500 | 3,805 | 3,339 | 3,805 | 3,604 |
| 28,500 | 28,550 | 3,813 | 3,346 | 3,813 | 3,611 |
| 28,550 | 28,600 | 3,820 | 3,354 | 3,820 | 3,619 |
| 28,600 | 28,650 | 3,828 | 3,361 | 3,828 | 3,626 |
| 28,650 | 28,700 | 3,835 | 3,369 | 3,835 | 3,634 |
| 28,700 | 28,750 | 3,843 | 3,376 | 3,843 | 3,641 |
| 28,750 | 28,800 | 3,850 | 3,384 | 3,850 | 3,649 |
| 28,800 | 28,850 | 3,858 | 3,391 | 3,858 | 3,656 |
| 28,850 | 28,900 | 3,865 | 3,399 | 3,865 | 3,664 |
| 28,900 | 28,950 | 3,873 | 3,406 | 3,873 | 3,671 |
| 28,950 | 29,000 | 3,880 | 3,414 | 3,880 | 3,679 |
| 29,000 | |||||
| 29,000 | 29,050 | 3,888 | 3,421 | 3,888 | 3,686 |
| 29,050 | 29,100 | 3,895 | 3,429 | 3,895 | 3,694 |
| 29,100 | 29,150 | 3,903 | 3,436 | 3,903 | 3,701 |
| 29,150 | 29,200 | 3,910 | 3,444 | 3,910 | 3,709 |
| 29,200 | 29,250 | 3,918 | 3,451 | 3,918 | 3,716 |
| 29,250 | 29,300 | 3,925 | 3,459 | 3,925 | 3,724 |
| 29,300 | 29,350 | 3,933 | 3,466 | 3,933 | 3,731 |
| 29,350 | 29,400 | 3,940 | 3,474 | 3,940 | 3,739 |
| 29,400 | 29,450 | 3,948 | 3,481 | 3,948 | 3,746 |
| 29,450 | 29,500 | 3,955 | 3,489 | 3,955 | 3,754 |
| 29,500 | 29,550 | 3,963 | 3,496 | 3,963 | 3,761 |
| 29,550 | 29,600 | 3,970 | 3,504 | 3,970 | 3,769 |
| 29,600 | 29,650 | 3,978 | 3,511 | 3,978 | 3,776 |
| 29,650 | 29,700 | 3,985 | 3,519 | 3,985 | 3,784 |
| 29,700 | 29,750 | 3,993 | 3,526 | 3,993 | 3,791 |
| 29,750 | 29,800 | 4,000 | 3,534 | 4,000 | 3,799 |
| 29,800 | 29,850 | 4,008 | 3,541 | 4,008 | 3,806 |
| 29,850 | 29,900 | 4,015 | 3,549 | 4,015 | 3,814 |
| 29,900 | 29,950 | 4,023 | 3,556 | 4,023 | 3,821 |
| 29,950 | 30,000 | 4,030 | 3,564 | 4,030 | 3,829 |
| 30,000 | |||||
| 30,000 | 30,050 | 4,038 | 3,571 | 4,038 | 3,836 |
| 30,050 | 30,100 | 4,045 | 3,579 | 4,045 | 3,844 |
| 30,100 | 30,150 | 4,053 | 3,586 | 4,053 | 3,851 |
| 30,150 | 30,200 | 4,060 | 3,594 | 4,060 | 3,859 |
| 30,200 | 30,250 | 4,068 | 3,601 | 4,068 | 3,866 |
| 30,250 | 30,300 | 4,075 | 3,609 | 4,075 | 3,874 |
| 30,300 | 30,350 | 4,083 | 3,616 | 4,083 | 3,881 |
| 30,350 | 30,400 | 4,090 | 3,624 | 4,090 | 3,889 |
| 30,400 | 30,450 | 4,098 | 3,631 | 4,098 | 3,896 |
| 30,450 | 30,500 | 4,105 | 3,639 | 4,105 | 3,904 |
| 30,500 | 30,550 | 4,113 | 3,646 | 4,113 | 3,911 |
| 30,550 | 30,600 | 4,120 | 3,654 | 4,120 | 3,919 |
| 30,600 | 30,650 | 4,128 | 3,661 | 4,128 | 3,926 |
| 30,650 | 30,700 | 4,135 | 3,669 | 4,135 | 3,934 |
| 30,700 | 30,750 | 4,143 | 3,676 | 4,143 | 3,941 |
| 30,750 | 30,800 | 4,150 | 3,684 | 4,150 | 3,949 |
| 30,800 | 30,850 | 4,158 | 3,691 | 4,158 | 3,956 |
| 30,850 | 30,900 | 4,165 | 3,699 | 4,165 | 3,964 |
| 30,900 | 30,950 | 4,173 | 3,706 | 4,173 | 3,971 |
| 30,950 | 31,000 | 4,180 | 3,714 | 4,180 | 3,979 |
| 31,000 | |||||
| 31,000 | 31,050 | 4,188 | 3,721 | 4,188 | 3,986 |
| 31,050 | 31,100 | 4,195 | 3,729 | 4,195 | 3,994 |
| 31,100 | 31,150 | 4,203 | 3,736 | 4,203 | 4,001 |
| 31,150 | 31,200 | 4,210 | 3,744 | 4,210 | 4,009 |
| 31,200 | 31,250 | 4,218 | 3,751 | 4,218 | 4,016 |
| 31,250 | 31,300 | 4,225 | 3,759 | 4,225 | 4,024 |
| 31,300 | 31,350 | 4,233 | 3,766 | 4,233 | 4,031 |
| 31,350 | 31,400 | 4,240 | 3,774 | 4,240 | 4,039 |
| 31,400 | 31,450 | 4,248 | 3,781 | 4,248 | 4,046 |
| 31,450 | 31,500 | 4,255 | 3,789 | 4,255 | 4,054 |
| 31,500 | 31,550 | 4,263 | 3,796 | 4,263 | 4,061 |
| 31,550 | 31,600 | 4,270 | 3,804 | 4,270 | 4,069 |
| 31,600 | 31,650 | 4,278 | 3,811 | 4,278 | 4,076 |
| 31,650 | 31,700 | 4,285 | 3,819 | 4,285 | 4,084 |
| 31,700 | 31,750 | 4,293 | 3,826 | 4,293 | 4,091 |
| 31,750 | 31,800 | 4,300 | 3,834 | 4,300 | 4,099 |
| 31,800 | 31,850 | 4,308 | 3,841 | 4,308 | 4,106 |
| 31,850 | 31,900 | 4,315 | 3,849 | 4,315 | 4,114 |
| 31,900 | 31,950 | 4,323 | 3,856 | 4,323 | 4,121 |
| 31,950 | 32,000 | 4,330 | 3,864 | 4,330 | 4,129 |
| 32,000 | |||||
| 32,000 | 32,050 | 4,338 | 3,871 | 4,338 | 4,136 |
| 32,050 | 32,100 | 4,345 | 3,879 | 4,345 | 4,144 |
| 32,100 | 32,150 | 4,353 | 3,886 | 4,353 | 4,151 |
| 32,150 | 32,200 | 4,360 | 3,894 | 4,360 | 4,159 |
| 32,200 | 32,250 | 4,368 | 3,901 | 4,368 | 4,166 |
| 32,250 | 32,300 | 4,375 | 3,909 | 4,375 | 4,174 |
| 32,300 | 32,350 | 4,383 | 3,916 | 4,383 | 4,181 |
| 32,350 | 32,400 | 4,390 | 3,924 | 4,390 | 4,189 |
| 32,400 | 32,450 | 4,398 | 3,931 | 4,398 | 4,196 |
| 32,450 | 32,500 | 4,405 | 3,939 | 4,405 | 4,204 |
| 32,500 | 32,550 | 4,413 | 3,946 | 4,413 | 4,211 |
| 32,550 | 32,600 | 4,420 | 3,954 | 4,420 | 4,219 |
| 32,600 | 32,650 | 4,428 | 3,961 | 4,428 | 4,226 |
| 32,650 | 32,700 | 4,435 | 3,969 | 4,435 | 4,234 |
| 32,700 | 32,750 | 4,443 | 3,976 | 4,443 | 4,241 |
| 32,750 | 32,800 | 4,450 | 3,984 | 4,450 | 4,249 |
| 32,800 | 32,850 | 4,458 | 3,991 | 4,458 | 4,256 |
| 32,850 | 32,900 | 4,465 | 3,999 | 4,465 | 4,264 |
| 32,900 | 32,950 | 4,473 | 4,006 | 4,473 | 4,271 |
| 32,950 | 33,000 | 4,480 | 4,014 | 4,480 | 4,279 |
| 33,000 | |||||
| 33,000 | 33,050 | 4,488 | 4,021 | 4,488 | 4,286 |
| 33,050 | 33,100 | 4,495 | 4,029 | 4,495 | 4,294 |
| 33,100 | 33,150 | 4,503 | 4,036 | 4,503 | 4,301 |
| 33,150 | 33,200 | 4,510 | 4,044 | 4,510 | 4,309 |
| 33,200 | 33,250 | 4,518 | 4,051 | 4,518 | 4,316 |
| 33,250 | 33,300 | 4,525 | 4,059 | 4,525 | 4,324 |
| 33,300 | 33,350 | 4,533 | 4,066 | 4,533 | 4,331 |
| 33,350 | 33,400 | 4,540 | 4,074 | 4,540 | 4,339 |
| 33,400 | 33,450 | 4,548 | 4,081 | 4,548 | 4,346 |
| 33,450 | 33,500 | 4,555 | 4,089 | 4,555 | 4,354 |
| 33,500 | 33,550 | 4,563 | 4,096 | 4,563 | 4,361 |
| 33,550 | 33,600 | 4,570 | 4,104 | 4,570 | 4,369 |
| 33,600 | 33,650 | 4,578 | 4,111 | 4,578 | 4,376 |
| 33,650 | 33,700 | 4,585 | 4,119 | 4,585 | 4,384 |
| 33,700 | 33,750 | 4,593 | 4,126 | 4,593 | 4,391 |
| 33,750 | 33,800 | 4,600 | 4,134 | 4,600 | 4,399 |
| 33,800 | 33,850 | 4,608 | 4,141 | 4,608 | 4,406 |
| 33,850 | 33,900 | 4,615 | 4,149 | 4,615 | 4,414 |
| 33,900 | 33,950 | 4,623 | 4,156 | 4,623 | 4,421 |
| 33,950 | 34,000 | 4,630 | 4,164 | 4,630 | 4,429 |
| 34,000 | |||||
| 34,000 | 34,050 | 4,638 | 4,171 | 4,638 | 4,436 |
| 34,050 | 34,100 | 4,645 | 4,179 | 4,645 | 4,444 |
| 34,100 | 34,150 | 4,653 | 4,186 | 4,653 | 4,451 |
| 34,150 | 34,200 | 4,660 | 4,194 | 4,660 | 4,459 |
| 34,200 | 34,250 | 4,668 | 4,201 | 4,668 | 4,466 |
| 34,250 | 34,300 | 4,675 | 4,209 | 4,675 | 4,474 |
| 34,300 | 34,350 | 4,683 | 4,216 | 4,683 | 4,481 |
| 34,350 | 34,400 | 4,690 | 4,224 | 4,690 | 4,489 |
| 34,400 | 34,450 | 4,698 | 4,231 | 4,698 | 4,496 |
| 34,450 | 34,500 | 4,705 | 4,239 | 4,705 | 4,504 |
| 34,500 | 34,550 | 4,713 | 4,246 | 4,713 | 4,511 |
| 34,550 | 34,600 | 4,720 | 4,254 | 4,720 | 4,519 |
| 34,600 | 34,650 | 4,728 | 4,261 | 4,728 | 4,526 |
| 34,650 | 34,700 | 4,735 | 4,269 | 4,735 | 4,534 |
| 34,700 | 34,750 | 4,743 | 4,276 | 4,743 | 4,541 |
| 34,750 | 34,800 | 4,750 | 4,284 | 4,750 | 4,549 |
| 34,800 | 34,850 | 4,758 | 4,291 | 4,758 | 4,556 |
| 34,850 | 34,900 | 4,765 | 4,299 | 4,765 | 4,564 |
| 34,900 | 34,950 | 4,773 | 4,306 | 4,773 | 4,571 |
| 34,950 | 35,000 | 4,780 | 4,314 | 4,780 | 4,579 |
| 35,000 | |||||
| 35,000 | 35,050 | 4,788 | 4,321 | 4,788 | 4,586 |
| 35,050 | 35,100 | 4,795 | 4,329 | 4,795 | 4,594 |
| 35,100 | 35,150 | 4,803 | 4,336 | 4,803 | 4,601 |
| 35,150 | 35,200 | 4,810 | 4,344 | 4,810 | 4,609 |
| 35,200 | 35,250 | 4,818 | 4,351 | 4,818 | 4,616 |
| 35,250 | 35,300 | 4,825 | 4,359 | 4,825 | 4,624 |
| 35,300 | 35,350 | 4,833 | 4,366 | 4,833 | 4,631 |
| 35,350 | 35,400 | 4,840 | 4,374 | 4,840 | 4,639 |
| 35,400 | 35,450 | 4,848 | 4,381 | 4,848 | 4,646 |
| 35,450 | 35,500 | 4,855 | 4,389 | 4,855 | 4,654 |
| 35,500 | 35,550 | 4,863 | 4,396 | 4,863 | 4,661 |
| 35,550 | 35,600 | 4,870 | 4,404 | 4,870 | 4,669 |
| 35,600 | 35,650 | 4,878 | 4,411 | 4,878 | 4,676 |
| 35,650 | 35,700 | 4,885 | 4,419 | 4,885 | 4,684 |
| 35,700 | 35,750 | 4,893 | 4,426 | 4,893 | 4,691 |
| 35,750 | 35,800 | 4,900 | 4,434 | 4,900 | 4,699 |
| 35,800 | 35,850 | 4,908 | 4,441 | 4,908 | 4,706 |
| 35,850 | 35,900 | 4,915 | 4,449 | 4,915 | 4,714 |
| 35,900 | 35,950 | 4,923 | 4,456 | 4,923 | 4,721 |
| 35,950 | 36,000 | 4,930 | 4,464 | 4,930 | 4,729 |
| 36,000 | |||||
| 36,000 | 36,050 | 4,938 | 4,471 | 4,938 | 4,736 |
| 36,050 | 36,100 | 4,945 | 4,479 | 4,945 | 4,744 |
| 36,100 | 36,150 | 4,953 | 4,486 | 4,953 | 4,751 |
| 36,150 | 36,200 | 4,960 | 4,494 | 4,960 | 4,759 |
| 36,200 | 36,250 | 4,968 | 4,501 | 4,968 | 4,766 |
| 36,250 | 36,300 | 4,975 | 4,509 | 4,975 | 4,774 |
| 36,300 | 36,350 | 4,983 | 4,516 | 4,983 | 4,781 |
| 36,350 | 36,400 | 4,990 | 4,524 | 4,990 | 4,789 |
| 36,400 | 36,450 | 4,998 | 4,531 | 4,998 | 4,796 |
| 36,450 | 36,500 | 5,005 | 4,539 | 5,005 | 4,804 |
| 36,500 | 36,550 | 5,013 | 4,546 | 5,013 | 4,811 |
| 36,550 | 36,600 | 5,020 | 4,554 | 5,020 | 4,819 |
| 36,600 | 36,650 | 5,028 | 4,561 | 5,028 | 4,826 |
| 36,650 | 36,700 | 5,035 | 4,569 | 5,035 | 4,834 |
| 36,700 | 36,750 | 5,043 | 4,576 | 5,043 | 4,841 |
| 36,750 | 36,800 | 5,050 | 4,584 | 5,050 | 4,849 |
| 36,800 | 36,850 | 5,058 | 4,591 | 5,058 | 4,856 |
| 36,850 | 36,900 | 5,065 | 4,599 | 5,065 | 4,864 |
| 36,900 | 36,950 | 5,073 | 4,606 | 5,073 | 4,871 |
| 36,950 | 37,000 | 5,080 | 4,614 | 5,080 | 4,879 |
| 37,000 | |||||
| 37,000 | 37,050 | 5,088 | 4,621 | 5,088 | 4,886 |
| 37,050 | 37,100 | 5,095 | 4,629 | 5,095 | 4,894 |
| 37,100 | 37,150 | 5,103 | 4,636 | 5,103 | 4,901 |
| 37,150 | 37,200 | 5,110 | 4,644 | 5,110 | 4,909 |
| 37,200 | 37,250 | 5,118 | 4,651 | 5,118 | 4,916 |
| 37,250 | 37,300 | 5,125 | 4,659 | 5,125 | 4,924 |
| 37,300 | 37,350 | 5,133 | 4,666 | 5,133 | 4,931 |
| 37,350 | 37,400 | 5,140 | 4,674 | 5,140 | 4,939 |
| 37,400 | 37,450 | 5,148 | 4,681 | 5,148 | 4,946 |
| 37,450 | 37,500 | 5,155 | 4,689 | 5,155 | 4,954 |
| 37,500 | 37,550 | 5,163 | 4,696 | 5,163 | 4,961 |
| 37,550 | 37,600 | 5,170 | 4,704 | 5,170 | 4,969 |
| 37,600 | 37,650 | 5,178 | 4,711 | 5,178 | 4,976 |
| 37,650 | 37,700 | 5,185 | 4,719 | 5,185 | 4,984 |
| 37,700 | 37,750 | 5,193 | 4,726 | 5,193 | 4,991 |
| 37,750 | 37,800 | 5,200 | 4,734 | 5,200 | 4,999 |
| 37,800 | 37,850 | 5,208 | 4,741 | 5,208 | 5,006 |
| 37,850 | 37,900 | 5,215 | 4,749 | 5,215 | 5,014 |
| 37,900 | 37,950 | 5,223 | 4,756 | 5,223 | 5,021 |
| 37,950 | 38,000 | 5,233 | 4,764 | 5,233 | 5,029 |
| 38,000 | |||||
| 38,000 | 38,050 | 5,245 | 4,771 | 5,245 | 5,036 |
| 38,050 | 38,100 | 5,258 | 4,779 | 5,258 | 5,044 |
| 38,100 | 38,150 | 5,270 | 4,786 | 5,270 | 5,051 |
| 38,150 | 38,200 | 5,283 | 4,794 | 5,283 | 5,059 |
| 38,200 | 38,250 | 5,295 | 4,801 | 5,295 | 5,066 |
| 38,250 | 38,300 | 5,308 | 4,809 | 5,308 | 5,074 |
| 38,300 | 38,350 | 5,320 | 4,816 | 5,320 | 5,081 |
| 38,350 | 38,400 | 5,333 | 4,824 | 5,333 | 5,089 |
| 38,400 | 38,450 | 5,345 | 4,831 | 5,345 | 5,096 |
| 38,450 | 38,500 | 5,358 | 4,839 | 5,358 | 5,104 |
| 38,500 | 38,550 | 5,370 | 4,846 | 5,370 | 5,111 |
| 38,550 | 38,600 | 5,383 | 4,854 | 5,383 | 5,119 |
| 38,600 | 38,650 | 5,395 | 4,861 | 5,395 | 5,126 |
| 38,650 | 38,700 | 5,408 | 4,869 | 5,408 | 5,134 |
| 38,700 | 38,750 | 5,420 | 4,876 | 5,420 | 5,141 |
| 38,750 | 38,800 | 5,433 | 4,884 | 5,433 | 5,149 |
| 38,800 | 38,850 | 5,445 | 4,891 | 5,445 | 5,156 |
| 38,850 | 38,900 | 5,458 | 4,899 | 5,458 | 5,164 |
| 38,900 | 38,950 | 5,470 | 4,906 | 5,470 | 5,171 |
| 38,950 | 39,000 | 5,483 | 4,914 | 5,483 | 5,179 |
| 39,000 | |||||
| 39,000 | 39,050 | 5,495 | 4,921 | 5,495 | 5,186 |
| 39,050 | 39,100 | 5,508 | 4,929 | 5,508 | 5,194 |
| 39,100 | 39,150 | 5,520 | 4,936 | 5,520 | 5,201 |
| 39,150 | 39,200 | 5,533 | 4,944 | 5,533 | 5,209 |
| 39,200 | 39,250 | 5,545 | 4,951 | 5,545 | 5,216 |
| 39,250 | 39,300 | 5,558 | 4,959 | 5,558 | 5,224 |
| 39,300 | 39,350 | 5,570 | 4,966 | 5,570 | 5,231 |
| 39,350 | 39,400 | 5,583 | 4,974 | 5,583 | 5,239 |
| 39,400 | 39,450 | 5,595 | 4,981 | 5,595 | 5,246 |
| 39,450 | 39,500 | 5,608 | 4,989 | 5,608 | 5,254 |
| 39,500 | 39,550 | 5,620 | 4,996 | 5,620 | 5,261 |
| 39,550 | 39,600 | 5,633 | 5,004 | 5,633 | 5,269 |
| 39,600 | 39,650 | 5,645 | 5,011 | 5,645 | 5,276 |
| 39,650 | 39,700 | 5,658 | 5,019 | 5,658 | 5,284 |
| 39,700 | 39,750 | 5,670 | 5,026 | 5,670 | 5,291 |
| 39,750 | 39,800 | 5,683 | 5,034 | 5,683 | 5,299 |
| 39,800 | 39,850 | 5,695 | 5,041 | 5,695 | 5,306 |
| 39,850 | 39,900 | 5,708 | 5,049 | 5,708 | 5,314 |
| 39,900 | 39,950 | 5,720 | 5,056 | 5,720 | 5,321 |
| 39,950 | 40,000 | 5,733 | 5,064 | 5,733 | 5,329 |
| 40,000 | |||||
| 40,000 | 40,050 | 5,745 | 5,071 | 5,745 | 5,336 |
| 40,050 | 40,100 | 5,758 | 5,079 | 5,758 | 5,344 |
| 40,100 | 40,150 | 5,770 | 5,086 | 5,770 | 5,351 |
| 40,150 | 40,200 | 5,783 | 5,094 | 5,783 | 5,359 |
| 40,200 | 40,250 | 5,795 | 5,101 | 5,795 | 5,366 |
| 40,250 | 40,300 | 5,808 | 5,109 | 5,808 | 5,374 |
| 40,300 | 40,350 | 5,820 | 5,116 | 5,820 | 5,381 |
| 40,350 | 40,400 | 5,833 | 5,124 | 5,833 | 5,389 |
| 40,400 | 40,450 | 5,845 | 5,131 | 5,845 | 5,396 |
| 40,450 | 40,500 | 5,858 | 5,139 | 5,858 | 5,404 |
| 40,500 | 40,550 | 5,870 | 5,146 | 5,870 | 5,411 |
| 40,550 | 40,600 | 5,883 | 5,154 | 5,883 | 5,419 |
| 40,600 | 40,650 | 5,895 | 5,161 | 5,895 | 5,426 |
| 40,650 | 40,700 | 5,908 | 5,169 | 5,908 | 5,434 |
| 40,700 | 40,750 | 5,920 | 5,176 | 5,920 | 5,441 |
| 40,750 | 40,800 | 5,933 | 5,184 | 5,933 | 5,449 |
| 40,800 | 40,850 | 5,945 | 5,191 | 5,945 | 5,456 |
| 40,850 | 40,900 | 5,958 | 5,199 | 5,958 | 5,464 |
| 40,900 | 40,950 | 5,970 | 5,206 | 5,970 | 5,471 |
| 40,950 | 41,000 | 5,983 | 5,214 | 5,983 | 5,479 |
| 41,000 | |||||
| 41,000 | 41,050 | 5,995 | 5,221 | 5,995 | 5,486 |
| 41,050 | 41,100 | 6,008 | 5,229 | 6,008 | 5,494 |
| 41,100 | 41,150 | 6,020 | 5,236 | 6,020 | 5,501 |
| 41,150 | 41,200 | 6,033 | 5,244 | 6,033 | 5,509 |
| 41,200 | 41,250 | 6,045 | 5,251 | 6,045 | 5,516 |
| 41,250 | 41,300 | 6,058 | 5,259 | 6,058 | 5,524 |
| 41,300 | 41,350 | 6,070 | 5,266 | 6,070 | 5,531 |
| 41,350 | 41,400 | 6,083 | 5,274 | 6,083 | 5,539 |
| 41,400 | 41,450 | 6,095 | 5,281 | 6,095 | 5,546 |
| 41,450 | 41,500 | 6,108 | 5,289 | 6,108 | 5,554 |
| 41,500 | 41,550 | 6,120 | 5,296 | 6,120 | 5,561 |
| 41,550 | 41,600 | 6,133 | 5,304 | 6,133 | 5,569 |
| 41,600 | 41,650 | 6,145 | 5,311 | 6,145 | 5,576 |
| 41,650 | 41,700 | 6,158 | 5,319 | 6,158 | 5,584 |
| 41,700 | 41,750 | 6,170 | 5,326 | 6,170 | 5,591 |
| 41,750 | 41,800 | 6,183 | 5,334 | 6,183 | 5,599 |
| 41,800 | 41,850 | 6,195 | 5,341 | 6,195 | 5,606 |
| 41,850 | 41,900 | 6,208 | 5,349 | 6,208 | 5,614 |
| 41,900 | 41,950 | 6,220 | 5,356 | 6,220 | 5,621 |
| 41,950 | 42,000 | 6,233 | 5,364 | 6,233 | 5,629 |
| 42,000 | |||||
| 42,000 | 42,050 | 6,245 | 5,371 | 6,245 | 5,636 |
| 42,050 | 42,100 | 6,258 | 5,379 | 6,258 | 5,644 |
| 42,100 | 42,150 | 6,270 | 5,386 | 6,270 | 5,651 |
| 42,150 | 42,200 | 6,283 | 5,394 | 6,283 | 5,659 |
| 42,200 | 42,250 | 6,295 | 5,401 | 6,295 | 5,666 |
| 42,250 | 42,300 | 6,308 | 5,409 | 6,308 | 5,674 |
| 42,300 | 42,350 | 6,320 | 5,416 | 6,320 | 5,681 |
| 42,350 | 42,400 | 6,333 | 5,424 | 6,333 | 5,689 |
| 42,400 | 42,450 | 6,345 | 5,431 | 6,345 | 5,696 |
| 42,450 | 42,500 | 6,358 | 5,439 | 6,358 | 5,704 |
| 42,500 | 42,550 | 6,370 | 5,446 | 6,370 | 5,711 |
| 42,550 | 42,600 | 6,383 | 5,454 | 6,383 | 5,719 |
| 42,600 | 42,650 | 6,395 | 5,461 | 6,395 | 5,726 |
| 42,650 | 42,700 | 6,408 | 5,469 | 6,408 | 5,734 |
| 42,700 | 42,750 | 6,420 | 5,476 | 6,420 | 5,741 |
| 42,750 | 42,800 | 6,433 | 5,484 | 6,433 | 5,749 |
| 42,800 | 42,850 | 6,445 | 5,491 | 6,445 | 5,756 |
| 42,850 | 42,900 | 6,458 | 5,499 | 6,458 | 5,764 |
| 42,900 | 42,950 | 6,470 | 5,506 | 6,470 | 5,771 |
| 42,950 | 43,000 | 6,483 | 5,514 | 6,483 | 5,779 |
| 43,000 | |||||
| 43,000 | 43,050 | 6,495 | 5,521 | 6,495 | 5,786 |
| 43,050 | 43,100 | 6,508 | 5,529 | 6,508 | 5,794 |
| 43,100 | 43,150 | 6,520 | 5,536 | 6,520 | 5,801 |
| 43,150 | 43,200 | 6,533 | 5,544 | 6,533 | 5,809 |
| 43,200 | 43,250 | 6,545 | 5,551 | 6,545 | 5,816 |
| 43,250 | 43,300 | 6,558 | 5,559 | 6,558 | 5,824 |
| 43,300 | 43,350 | 6,570 | 5,566 | 6,570 | 5,831 |
| 43,350 | 43,400 | 6,583 | 5,574 | 6,583 | 5,839 |
| 43,400 | 43,450 | 6,595 | 5,581 | 6,595 | 5,846 |
| 43,450 | 43,500 | 6,608 | 5,589 | 6,608 | 5,854 |
| 43,500 | 43,550 | 6,620 | 5,596 | 6,620 | 5,861 |
| 43,550 | 43,600 | 6,633 | 5,604 | 6,633 | 5,869 |
| 43,600 | 43,650 | 6,645 | 5,611 | 6,645 | 5,876 |
| 43,650 | 43,700 | 6,658 | 5,619 | 6,658 | 5,884 |
| 43,700 | 43,750 | 6,670 | 5,626 | 6,670 | 5,891 |
| 43,750 | 43,800 | 6,683 | 5,634 | 6,683 | 5,899 |
| 43,800 | 43,850 | 6,695 | 5,641 | 6,695 | 5,906 |
| 43,850 | 43,900 | 6,708 | 5,649 | 6,708 | 5,914 |
| 43,900 | 43,950 | 6,720 | 5,656 | 6,720 | 5,921 |
| 43,950 | 44,000 | 6,733 | 5,664 | 6,733 | 5,929 |
| 44,000 | |||||
| 44,000 | 44,050 | 6,745 | 5,671 | 6,745 | 5,936 |
| 44,050 | 44,100 | 6,758 | 5,679 | 6,758 | 5,944 |
| 44,100 | 44,150 | 6,770 | 5,686 | 6,770 | 5,951 |
| 44,150 | 44,200 | 6,783 | 5,694 | 6,783 | 5,959 |
| 44,200 | 44,250 | 6,795 | 5,701 | 6,795 | 5,966 |
| 44,250 | 44,300 | 6,808 | 5,709 | 6,808 | 5,974 |
| 44,300 | 44,350 | 6,820 | 5,716 | 6,820 | 5,981 |
| 44,350 | 44,400 | 6,833 | 5,724 | 6,833 | 5,989 |
| 44,400 | 44,450 | 6,845 | 5,731 | 6,845 | 5,996 |
| 44,450 | 44,500 | 6,858 | 5,739 | 6,858 | 6,004 |
| 44,500 | 44,550 | 6,870 | 5,746 | 6,870 | 6,011 |
| 44,550 | 44,600 | 6,883 | 5,754 | 6,883 | 6,019 |
| 44,600 | 44,650 | 6,895 | 5,761 | 6,895 | 6,026 |
| 44,650 | 44,700 | 6,908 | 5,769 | 6,908 | 6,034 |
| 44,700 | 44,750 | 6,920 | 5,776 | 6,920 | 6,041 |
| 44,750 | 44,800 | 6,933 | 5,784 | 6,933 | 6,049 |
| 44,800 | 44,850 | 6,945 | 5,791 | 6,945 | 6,056 |
| 44,850 | 44,900 | 6,958 | 5,799 | 6,958 | 6,064 |
| 44,900 | 44,950 | 6,970 | 5,806 | 6,970 | 6,071 |
| 44,950 | 45,000 | 6,983 | 5,814 | 6,983 | 6,079 |
| 45,000 | |||||
| 45,000 | 45,050 | 6,995 | 5,821 | 6,995 | 6,086 |
| 45,050 | 45,100 | 7,008 | 5,829 | 7,008 | 6,094 |
| 45,100 | 45,150 | 7,020 | 5,836 | 7,020 | 6,101 |
| 45,150 | 45,200 | 7,033 | 5,844 | 7,033 | 6,109 |
| 45,200 | 45,250 | 7,045 | 5,851 | 7,045 | 6,116 |
| 45,250 | 45,300 | 7,058 | 5,859 | 7,058 | 6,124 |
| 45,300 | 45,350 | 7,070 | 5,866 | 7,070 | 6,131 |
| 45,350 | 45,400 | 7,083 | 5,874 | 7,083 | 6,139 |
| 45,400 | 45,450 | 7,095 | 5,881 | 7,095 | 6,146 |
| 45,450 | 45,500 | 7,108 | 5,889 | 7,108 | 6,154 |
| 45,500 | 45,550 | 7,120 | 5,896 | 7,120 | 6,161 |
| 45,550 | 45,600 | 7,133 | 5,904 | 7,133 | 6,169 |
| 45,600 | 45,650 | 7,145 | 5,911 | 7,145 | 6,176 |
| 45,650 | 45,700 | 7,158 | 5,919 | 7,158 | 6,184 |
| 45,700 | 45,750 | 7,170 | 5,926 | 7,170 | 6,191 |
| 45,750 | 45,800 | 7,183 | 5,934 | 7,183 | 6,199 |
| 45,800 | 45,850 | 7,195 | 5,941 | 7,195 | 6,206 |
| 45,850 | 45,900 | 7,208 | 5,949 | 7,208 | 6,214 |
| 45,900 | 45,950 | 7,220 | 5,956 | 7,220 | 6,221 |
| 45,950 | 46,000 | 7,233 | 5,964 | 7,233 | 6,229 |
| 46,000 | |||||
| 46,000 | 46,050 | 7,245 | 5,971 | 7,245 | 6,236 |
| 46,050 | 46,100 | 7,258 | 5,979 | 7,258 | 6,244 |
| 46,100 | 46,150 | 7,270 | 5,986 | 7,270 | 6,251 |
| 46,150 | 46,200 | 7,283 | 5,994 | 7,283 | 6,259 |
| 46,200 | 46,250 | 7,295 | 6,001 | 7,295 | 6,266 |
| 46,250 | 46,300 | 7,308 | 6,009 | 7,308 | 6,274 |
| 46,300 | 46,350 | 7,320 | 6,016 | 7,320 | 6,281 |
| 46,350 | 46,400 | 7,333 | 6,024 | 7,333 | 6,289 |
| 46,400 | 46,450 | 7,345 | 6,031 | 7,345 | 6,296 |
| 46,450 | 46,500 | 7,358 | 6,039 | 7,358 | 6,304 |
| 46,500 | 46,550 | 7,370 | 6,046 | 7,370 | 6,311 |
| 46,550 | 46,600 | 7,383 | 6,054 | 7,383 | 6,319 |
| 46,600 | 46,650 | 7,395 | 6,061 | 7,395 | 6,326 |
| 46,650 | 46,700 | 7,408 | 6,069 | 7,408 | 6,334 |
| 46,700 | 46,750 | 7,420 | 6,076 | 7,420 | 6,341 |
| 46,750 | 46,800 | 7,433 | 6,084 | 7,433 | 6,349 |
| 46,800 | 46,850 | 7,445 | 6,091 | 7,445 | 6,356 |
| 46,850 | 46,900 | 7,458 | 6,099 | 7,458 | 6,364 |
| 46,900 | 46,950 | 7,470 | 6,106 | 7,470 | 6,371 |
| 46,950 | 47,000 | 7,483 | 6,114 | 7,483 | 6,379 |
| 47,000 | |||||
| 47,000 | 47,050 | 7,495 | 6,121 | 7,495 | 6,386 |
| 47,050 | 47,100 | 7,508 | 6,129 | 7,508 | 6,394 |
| 47,100 | 47,150 | 7,520 | 6,136 | 7,520 | 6,401 |
| 47,150 | 47,200 | 7,533 | 6,144 | 7,533 | 6,409 |
| 47,200 | 47,250 | 7,545 | 6,151 | 7,545 | 6,416 |
| 47,250 | 47,300 | 7,558 | 6,159 | 7,558 | 6,424 |
| 47,300 | 47,350 | 7,570 | 6,166 | 7,570 | 6,431 |
| 47,350 | 47,400 | 7,583 | 6,174 | 7,583 | 6,439 |
| 47,400 | 47,450 | 7,595 | 6,181 | 7,595 | 6,446 |
| 47,450 | 47,500 | 7,608 | 6,189 | 7,608 | 6,454 |
| 47,500 | 47,550 | 7,620 | 6,196 | 7,620 | 6,461 |
| 47,550 | 47,600 | 7,633 | 6,204 | 7,633 | 6,469 |
| 47,600 | 47,650 | 7,645 | 6,211 | 7,645 | 6,476 |
| 47,650 | 47,700 | 7,658 | 6,219 | 7,658 | 6,484 |
| 47,700 | 47,750 | 7,670 | 6,226 | 7,670 | 6,491 |
| 47,750 | 47,800 | 7,683 | 6,234 | 7,683 | 6,499 |
| 47,800 | 47,850 | 7,695 | 6,241 | 7,695 | 6,506 |
| 47,850 | 47,900 | 7,708 | 6,249 | 7,708 | 6,514 |
| 47,900 | 47,950 | 7,720 | 6,256 | 7,720 | 6,521 |
| 47,950 | 48,000 | 7,733 | 6,264 | 7,733 | 6,529 |
| 48,000 | |||||
| 48,000 | 48,050 | 7,745 | 6,271 | 7,745 | 6,536 |
| 48,050 | 48,100 | 7,758 | 6,279 | 7,758 | 6,544 |
| 48,100 | 48,150 | 7,770 | 6,286 | 7,770 | 6,551 |
| 48,150 | 48,200 | 7,783 | 6,294 | 7,783 | 6,559 |
| 48,200 | 48,250 | 7,795 | 6,301 | 7,795 | 6,566 |
| 48,250 | 48,300 | 7,808 | 6,309 | 7,808 | 6,574 |
| 48,300 | 48,350 | 7,820 | 6,316 | 7,820 | 6,581 |
| 48,350 | 48,400 | 7,833 | 6,324 | 7,833 | 6,589 |
| 48,400 | 48,450 | 7,845 | 6,331 | 7,845 | 6,596 |
| 48,450 | 48,500 | 7,858 | 6,339 | 7,858 | 6,604 |
| 48,500 | 48,550 | 7,870 | 6,346 | 7,870 | 6,611 |
| 48,550 | 48,600 | 7,883 | 6,354 | 7,883 | 6,619 |
| 48,600 | 48,650 | 7,895 | 6,361 | 7,895 | 6,626 |
| 48,650 | 48,700 | 7,908 | 6,369 | 7,908 | 6,634 |
| 48,700 | 48,750 | 7,920 | 6,376 | 7,920 | 6,641 |
| 48,750 | 48,800 | 7,933 | 6,384 | 7,933 | 6,649 |
| 48,800 | 48,850 | 7,945 | 6,391 | 7,945 | 6,656 |
| 48,850 | 48,900 | 7,958 | 6,399 | 7,958 | 6,664 |
| 48,900 | 48,950 | 7,970 | 6,406 | 7,970 | 6,671 |
| 48,950 | 49,000 | 7,983 | 6,414 | 7,983 | 6,679 |
| 49,000 | |||||
| 49,000 | 49,050 | 7,995 | 6,421 | 7,995 | 6,686 |
| 49,050 | 49,100 | 8,008 | 6,429 | 8,008 | 6,694 |
| 49,100 | 49,150 | 8,020 | 6,436 | 8,020 | 6,701 |
| 49,150 | 49,200 | 8,033 | 6,444 | 8,033 | 6,709 |
| 49,200 | 49,250 | 8,045 | 6,451 | 8,045 | 6,716 |
| 49,250 | 49,300 | 8,058 | 6,459 | 8,058 | 6,724 |
| 49,300 | 49,350 | 8,070 | 6,466 | 8,070 | 6,731 |
| 49,350 | 49,400 | 8,083 | 6,474 | 8,083 | 6,739 |
| 49,400 | 49,450 | 8,095 | 6,481 | 8,095 | 6,746 |
| 49,450 | 49,500 | 8,108 | 6,489 | 8,108 | 6,754 |
| 49,500 | 49,550 | 8,120 | 6,496 | 8,120 | 6,761 |
| 49,550 | 49,600 | 8,133 | 6,504 | 8,133 | 6,769 |
| 49,600 | 49,650 | 8,145 | 6,511 | 8,145 | 6,776 |
| 49,650 | 49,700 | 8,158 | 6,519 | 8,158 | 6,784 |
| 49,700 | 49,750 | 8,170 | 6,526 | 8,170 | 6,791 |
| 49,750 | 49,800 | 8,183 | 6,534 | 8,183 | 6,799 |
| 49,800 | 49,850 | 8,195 | 6,541 | 8,195 | 6,806 |
| 49,850 | 49,900 | 8,208 | 6,549 | 8,208 | 6,814 |
| 49,900 | 49,950 | 8,220 | 6,556 | 8,220 | 6,821 |
| 49,950 | 50,000 | 8,233 | 6,564 | 8,233 | 6,829 |
| 50,000 | |||||
| 50,000 | 50,050 | 8,245 | 6,571 | 8,245 | 6,836 |
| 50,050 | 50,100 | 8,258 | 6,579 | 8,258 | 6,844 |
| 50,100 | 50,150 | 8,270 | 6,586 | 8,270 | 6,851 |
| 50,150 | 50,200 | 8,283 | 6,594 | 8,283 | 6,859 |
| 50,200 | 50,250 | 8,295 | 6,601 | 8,295 | 6,866 |
| 50,250 | 50,300 | 8,308 | 6,609 | 8,308 | 6,874 |
| 50,300 | 50,350 | 8,320 | 6,616 | 8,320 | 6,881 |
| 50,350 | 50,400 | 8,333 | 6,624 | 8,333 | 6,889 |
| 50,400 | 50,450 | 8,345 | 6,631 | 8,345 | 6,896 |
| 50,450 | 50,500 | 8,358 | 6,639 | 8,358 | 6,904 |
| 50,500 | 50,550 | 8,370 | 6,646 | 8,370 | 6,911 |
| 50,550 | 50,600 | 8,383 | 6,654 | 8,383 | 6,919 |
| 50,600 | 50,650 | 8,395 | 6,661 | 8,395 | 6,926 |
| 50,650 | 50,700 | 8,408 | 6,669 | 8,408 | 6,934 |
| 50,700 | 50,750 | 8,420 | 6,676 | 8,420 | 6,941 |
| 50,750 | 50,800 | 8,433 | 6,684 | 8,433 | 6,949 |
| 50,800 | 50,850 | 8,445 | 6,691 | 8,445 | 6,959 |
| 50,850 | 50,900 | 8,458 | 6,699 | 8,458 | 6,971 |
| 50,900 | 50,950 | 8,470 | 6,706 | 8,470 | 6,984 |
| 50,950 | 51,000 | 8,483 | 6,714 | 8,483 | 6,996 |
| 51,000 | |||||
| 51,000 | 51,050 | 8,495 | 6,721 | 8,495 | 7,009 |
| 51,050 | 51,100 | 8,508 | 6,729 | 8,508 | 7,021 |
| 51,100 | 51,150 | 8,520 | 6,736 | 8,520 | 7,034 |
| 51,150 | 51,200 | 8,533 | 6,744 | 8,533 | 7,046 |
| 51,200 | 51,250 | 8,545 | 6,751 | 8,545 | 7,059 |
| 51,250 | 51,300 | 8,558 | 6,759 | 8,558 | 7,071 |
| 51,300 | 51,350 | 8,570 | 6,766 | 8,570 | 7,084 |
| 51,350 | 51,400 | 8,583 | 6,774 | 8,583 | 7,096 |
| 51,400 | 51,450 | 8,595 | 6,781 | 8,595 | 7,109 |
| 51,450 | 51,500 | 8,608 | 6,789 | 8,608 | 7,121 |
| 51,500 | 51,550 | 8,620 | 6,796 | 8,620 | 7,134 |
| 51,550 | 51,600 | 8,633 | 6,804 | 8,633 | 7,146 |
| 51,600 | 51,650 | 8,645 | 6,811 | 8,645 | 7,159 |
| 51,650 | 51,700 | 8,658 | 6,819 | 8,658 | 7,171 |
| 51,700 | 51,750 | 8,670 | 6,826 | 8,670 | 7,184 |
| 51,750 | 51,800 | 8,683 | 6,834 | 8,683 | 7,196 |
| 51,800 | 51,850 | 8,695 | 6,841 | 8,695 | 7,209 |
| 51,850 | 51,900 | 8,708 | 6,849 | 8,708 | 7,221 |
| 51,900 | 51,950 | 8,720 | 6,856 | 8,720 | 7,234 |
| 51,950 | 52,000 | 8,733 | 6,864 | 8,733 | 7,246 |
| 52,000 | |||||
| 52,000 | 52,050 | 8,745 | 6,871 | 8,745 | 7,259 |
| 52,050 | 52,100 | 8,758 | 6,879 | 8,758 | 7,271 |
| 52,100 | 52,150 | 8,770 | 6,886 | 8,770 | 7,284 |
| 52,150 | 52,200 | 8,783 | 6,894 | 8,783 | 7,296 |
| 52,200 | 52,250 | 8,795 | 6,901 | 8,795 | 7,309 |
| 52,250 | 52,300 | 8,808 | 6,909 | 8,808 | 7,321 |
| 52,300 | 52,350 | 8,820 | 6,916 | 8,820 | 7,334 |
| 52,350 | 52,400 | 8,833 | 6,924 | 8,833 | 7,346 |
| 52,400 | 52,450 | 8,845 | 6,931 | 8,845 | 7,359 |
| 52,450 | 52,500 | 8,858 | 6,939 | 8,858 | 7,371 |
| 52,500 | 52,550 | 8,870 | 6,946 | 8,870 | 7,384 |
| 52,550 | 52,600 | 8,883 | 6,954 | 8,883 | 7,396 |
| 52,600 | 52,650 | 8,895 | 6,961 | 8,895 | 7,409 |
| 52,650 | 52,700 | 8,908 | 6,969 | 8,908 | 7,421 |
| 52,700 | 52,750 | 8,920 | 6,976 | 8,920 | 7,434 |
| 52,750 | 52,800 | 8,933 | 6,984 | 8,933 | 7,446 |
| 52,800 | 52,850 | 8,945 | 6,991 | 8,945 | 7,459 |
| 52,850 | 52,900 | 8,958 | 6,999 | 8,958 | 7,471 |
| 52,900 | 52,950 | 8,970 | 7,006 | 8,970 | 7,484 |
| 52,950 | 53,000 | 8,983 | 7,014 | 8,983 | 7,496 |
| 53,000 | |||||
| 53,000 | 53,050 | 8,995 | 7,021 | 8,995 | 7,509 |
| 53,050 | 53,100 | 9,008 | 7,029 | 9,008 | 7,521 |
| 53,100 | 53,150 | 9,020 | 7,036 | 9,020 | 7,534 |
| 53,150 | 53,200 | 9,033 | 7,044 | 9,033 | 7,546 |
| 53,200 | 53,250 | 9,045 | 7,051 | 9,045 | 7,559 |
| 53,250 | 53,300 | 9,058 | 7,059 | 9,058 | 7,571 |
| 53,300 | 53,350 | 9,070 | 7,066 | 9,070 | 7,584 |
| 53,350 | 53,400 | 9,083 | 7,074 | 9,083 | 7,596 |
| 53,400 | 53,450 | 9,095 | 7,081 | 9,095 | 7,609 |
| 53,450 | 53,500 | 9,108 | 7,089 | 9,108 | 7,621 |
| 53,500 | 53,550 | 9,120 | 7,096 | 9,120 | 7,634 |
| 53,550 | 53,600 | 9,133 | 7,104 | 9,133 | 7,646 |
| 53,600 | 53,650 | 9,145 | 7,111 | 9,145 | 7,659 |
| 53,650 | 53,700 | 9,158 | 7,119 | 9,158 | 7,671 |
| 53,700 | 53,750 | 9,170 | 7,126 | 9,170 | 7,684 |
| 53,750 | 53,800 | 9,183 | 7,134 | 9,183 | 7,696 |
| 53,800 | 53,850 | 9,195 | 7,141 | 9,195 | 7,709 |
| 53,850 | 53,900 | 9,208 | 7,149 | 9,208 | 7,721 |
| 53,900 | 53,950 | 9,220 | 7,156 | 9,220 | 7,734 |
| 53,950 | 54,000 | 9,233 | 7,164 | 9,233 | 7,746 |
| 54,000 | |||||
| 54,000 | 54,050 | 9,245 | 7,171 | 9,245 | 7,759 |
| 54,050 | 54,100 | 9,258 | 7,179 | 9,258 | 7,771 |
| 54,100 | 54,150 | 9,270 | 7,186 | 9,270 | 7,784 |
| 54,150 | 54,200 | 9,283 | 7,194 | 9,283 | 7,796 |
| 54,200 | 54,250 | 9,295 | 7,201 | 9,295 | 7,809 |
| 54,250 | 54,300 | 9,308 | 7,209 | 9,308 | 7,821 |
| 54,300 | 54,350 | 9,320 | 7,216 | 9,320 | 7,834 |
| 54,350 | 54,400 | 9,333 | 7,224 | 9,333 | 7,846 |
| 54,400 | 54,450 | 9,345 | 7,231 | 9,345 | 7,859 |
| 54,450 | 54,500 | 9,358 | 7,239 | 9,358 | 7,871 |
| 54,500 | 54,550 | 9,370 | 7,246 | 9,370 | 7,884 |
| 54,550 | 54,600 | 9,383 | 7,254 | 9,383 | 7,896 |
| 54,600 | 54,650 | 9,395 | 7,261 | 9,395 | 7,909 |
| 54,650 | 54,700 | 9,408 | 7,269 | 9,408 | 7,921 |
| 54,700 | 54,750 | 9,420 | 7,276 | 9,420 | 7,934 |
| 54,750 | 54,800 | 9,433 | 7,284 | 9,433 | 7,946 |
| 54,800 | 54,850 | 9,445 | 7,291 | 9,445 | 7,959 |
| 54,850 | 54,900 | 9,458 | 7,299 | 9,458 | 7,971 |
| 54,900 | 54,950 | 9,470 | 7,306 | 9,470 | 7,984 |
| 54,950 | 55,000 | 9,483 | 7,314 | 9,483 | 7,996 |
| 55,000 | |||||
| 55,000 | 55,050 | 9,495 | 7,321 | 9,495 | 8,009 |
| 55,050 | 55,100 | 9,508 | 7,329 | 9,508 | 8,021 |
| 55,100 | 55,150 | 9,520 | 7,336 | 9,520 | 8,034 |
| 55,150 | 55,200 | 9,533 | 7,344 | 9,533 | 8,046 |
| 55,200 | 55,250 | 9,545 | 7,351 | 9,545 | 8,059 |
| 55,250 | 55,300 | 9,558 | 7,359 | 9,558 | 8,071 |
| 55,300 | 55,350 | 9,570 | 7,366 | 9,570 | 8,084 |
| 55,350 | 55,400 | 9,583 | 7,374 | 9,583 | 8,096 |
| 55,400 | 55,450 | 9,595 | 7,381 | 9,595 | 8,109 |
| 55,450 | 55,500 | 9,608 | 7,389 | 9,608 | 8,121 |
| 55,500 | 55,550 | 9,620 | 7,396 | 9,620 | 8,134 |
| 55,550 | 55,600 | 9,633 | 7,404 | 9,633 | 8,146 |
| 55,600 | 55,650 | 9,645 | 7,411 | 9,645 | 8,159 |
| 55,650 | 55,700 | 9,658 | 7,419 | 9,658 | 8,171 |
| 55,700 | 55,750 | 9,670 | 7,426 | 9,670 | 8,184 |
| 55,750 | 55,800 | 9,683 | 7,434 | 9,683 | 8,196 |
| 55,800 | 55,850 | 9,695 | 7,441 | 9,695 | 8,209 |
| 55,850 | 55,900 | 9,708 | 7,449 | 9,708 | 8,221 |
| 55,900 | 55,950 | 9,720 | 7,456 | 9,720 | 8,234 |
| 55,950 | 56,000 | 9,733 | 7,464 | 9,733 | 8,246 |
| 56,000 | |||||
| 56,000 | 56,050 | 9,745 | 7,471 | 9,745 | 8,259 |
| 56,050 | 56,100 | 9,758 | 7,479 | 9,758 | 8,271 |
| 56,100 | 56,150 | 9,770 | 7,486 | 9,770 | 8,284 |
| 56,150 | 56,200 | 9,783 | 7,494 | 9,783 | 8,296 |
| 56,200 | 56,250 | 9,795 | 7,501 | 9,795 | 8,309 |
| 56,250 | 56,300 | 9,808 | 7,509 | 9,808 | 8,321 |
| 56,300 | 56,350 | 9,820 | 7,516 | 9,820 | 8,334 |
| 56,350 | 56,400 | 9,833 | 7,524 | 9,833 | 8,346 |
| 56,400 | 56,450 | 9,845 | 7,531 | 9,845 | 8,359 |
| 56,450 | 56,500 | 9,858 | 7,539 | 9,858 | 8,371 |
| 56,500 | 56,550 | 9,870 | 7,546 | 9,870 | 8,384 |
| 56,550 | 56,600 | 9,883 | 7,554 | 9,883 | 8,396 |
| 56,600 | 56,650 | 9,895 | 7,561 | 9,895 | 8,409 |
| 56,650 | 56,700 | 9,908 | 7,569 | 9,908 | 8,421 |
| 56,700 | 56,750 | 9,920 | 7,576 | 9,920 | 8,434 |
| 56,750 | 56,800 | 9,933 | 7,584 | 9,933 | 8,446 |
| 56,800 | 56,850 | 9,945 | 7,591 | 9,945 | 8,459 |
| 56,850 | 56,900 | 9,958 | 7,599 | 9,958 | 8,471 |
| 56,900 | 56,950 | 9,970 | 7,606 | 9,970 | 8,484 |
| 56,950 | 57,000 | 9,983 | 7,614 | 9,983 | 8,496 |
| 57,000 | |||||
| 57,000 | 57,050 | 9,995 | 7,621 | 9,995 | 8,509 |
| 57,050 | 57,100 | 10,008 | 7,629 | 10,008 | 8,521 |
| 57,100 | 57,150 | 10,020 | 7,636 | 10,020 | 8,534 |
| 57,150 | 57,200 | 10,033 | 7,644 | 10,033 | 8,546 |
| 57,200 | 57,250 | 10,045 | 7,651 | 10,045 | 8,559 |
| 57,250 | 57,300 | 10,058 | 7,659 | 10,058 | 8,571 |
| 57,300 | 57,350 | 10,070 | 7,666 | 10,070 | 8,584 |
| 57,350 | 57,400 | 10,083 | 7,674 | 10,083 | 8,596 |
| 57,400 | 57,450 | 10,095 | 7,681 | 10,095 | 8,609 |
| 57,450 | 57,500 | 10,108 | 7,689 | 10,108 | 8,621 |
| 57,500 | 57,550 | 10,120 | 7,696 | 10,120 | 8,634 |
| 57,550 | 57,600 | 10,133 | 7,704 | 10,133 | 8,646 |
| 57,600 | 57,650 | 10,145 | 7,711 | 10,145 | 8,659 |
| 57,650 | 57,700 | 10,158 | 7,719 | 10,158 | 8,671 |
| 57,700 | 57,750 | 10,170 | 7,726 | 10,170 | 8,684 |
| 57,750 | 57,800 | 10,183 | 7,734 | 10,183 | 8,696 |
| 57,800 | 57,850 | 10,195 | 7,741 | 10,195 | 8,709 |
| 57,850 | 57,900 | 10,208 | 7,749 | 10,208 | 8,721 |
| 57,900 | 57,950 | 10,220 | 7,756 | 10,220 | 8,734 |
| 57,950 | 58,000 | 10,233 | 7,764 | 10,233 | 8,746 |
| 58,000 | |||||
| 58,000 | 58,050 | 10,245 | 7,771 | 10,245 | 8,759 |
| 58,050 | 58,100 | 10,258 | 7,779 | 10,258 | 8,771 |
| 58,100 | 58,150 | 10,270 | 7,786 | 10,270 | 8,784 |
| 58,150 | 58,200 | 10,283 | 7,794 | 10,283 | 8,796 |
| 58,200 | 58,250 | 10,295 | 7,801 | 10,295 | 8,809 |
| 58,250 | 58,300 | 10,308 | 7,809 | 10,308 | 8,821 |
| 58,300 | 58,350 | 10,320 | 7,816 | 10,320 | 8,834 |
| 58,350 | 58,400 | 10,333 | 7,824 | 10,333 | 8,846 |
| 58,400 | 58,450 | 10,345 | 7,831 | 10,345 | 8,859 |
| 58,450 | 58,500 | 10,358 | 7,839 | 10,358 | 8,871 |
| 58,500 | 58,550 | 10,370 | 7,846 | 10,370 | 8,884 |
| 58,550 | 58,600 | 10,383 | 7,854 | 10,383 | 8,896 |
| 58,600 | 58,650 | 10,395 | 7,861 | 10,395 | 8,909 |
| 58,650 | 58,700 | 10,408 | 7,869 | 10,408 | 8,921 |
| 58,700 | 58,750 | 10,420 | 7,876 | 10,420 | 8,934 |
| 58,750 | 58,800 | 10,433 | 7,884 | 10,433 | 8,946 |
| 58,800 | 58,850 | 10,445 | 7,891 | 10,445 | 8,959 |
| 58,850 | 58,900 | 10,458 | 7,899 | 10,458 | 8,971 |
| 58,900 | 58,950 | 10,470 | 7,906 | 10,470 | 8,984 |
| 58,950 | 59,000 | 10,483 | 7,914 | 10,483 | 8,996 |
| 59,000 | |||||
| 59,000 | 59,050 | 10,495 | 7,921 | 10,495 | 9,009 |
| 59,050 | 59,100 | 10,508 | 7,929 | 10,508 | 9,021 |
| 59,100 | 59,150 | 10,520 | 7,936 | 10,520 | 9,034 |
| 59,150 | 59,200 | 10,533 | 7,944 | 10,533 | 9,046 |
| 59,200 | 59,250 | 10,545 | 7,951 | 10,545 | 9,059 |
| 59,250 | 59,300 | 10,558 | 7,959 | 10,558 | 9,071 |
| 59,300 | 59,350 | 10,570 | 7,966 | 10,570 | 9,084 |
| 59,350 | 59,400 | 10,583 | 7,974 | 10,583 | 9,096 |
| 59,400 | 59,450 | 10,595 | 7,981 | 10,595 | 9,109 |
| 59,450 | 59,500 | 10,608 | 7,989 | 10,608 | 9,121 |
| 59,500 | 59,550 | 10,620 | 7,996 | 10,620 | 9,134 |
| 59,550 | 59,600 | 10,633 | 8,004 | 10,633 | 9,146 |
| 59,600 | 59,650 | 10,645 | 8,011 | 10,645 | 9,159 |
| 59,650 | 59,700 | 10,658 | 8,019 | 10,658 | 9,171 |
| 59,700 | 59,750 | 10,670 | 8,026 | 10,670 | 9,184 |
| 59,750 | 59,800 | 10,683 | 8,034 | 10,683 | 9,196 |
| 59,800 | 59,850 | 10,695 | 8,041 | 10,695 | 9,209 |
| 59,850 | 59,900 | 10,708 | 8,049 | 10,708 | 9,221 |
| 59,900 | 59,950 | 10,720 | 8,056 | 10,720 | 9,234 |
| 59,950 | 60,000 | 10,733 | 8,064 | 10,733 | 9,246 |
| 60,000 | |||||
| 60,000 | 60,050 | 10,745 | 8,071 | 10,745 | 9,259 |
| 60,050 | 60,100 | 10,758 | 8,079 | 10,758 | 9,271 |
| 60,100 | 60,150 | 10,770 | 8,086 | 10,770 | 9,284 |
| 60,150 | 60,200 | 10,783 | 8,094 | 10,783 | 9,296 |
| 60,200 | 60,250 | 10,795 | 8,101 | 10,795 | 9,309 |
| 60,250 | 60,300 | 10,808 | 8,109 | 10,808 | 9,321 |
| 60,300 | 60,350 | 10,820 | 8,116 | 10,820 | 9,334 |
| 60,350 | 60,400 | 10,833 | 8,124 | 10,833 | 9,346 |
| 60,400 | 60,450 | 10,845 | 8,131 | 10,845 | 9,359 |
| 60,450 | 60,500 | 10,858 | 8,139 | 10,858 | 9,371 |
| 60,500 | 60,550 | 10,870 | 8,146 | 10,870 | 9,384 |
| 60,550 | 60,600 | 10,883 | 8,154 | 10,883 | 9,396 |
| 60,600 | 60,650 | 10,895 | 8,161 | 10,895 | 9,409 |
| 60,650 | 60,700 | 10,908 | 8,169 | 10,908 | 9,421 |
| 60,700 | 60,750 | 10,920 | 8,176 | 10,920 | 9,434 |
| 60,750 | 60,800 | 10,933 | 8,184 | 10,933 | 9,446 |
| 60,800 | 60,850 | 10,945 | 8,191 | 10,945 | 9,459 |
| 60,850 | 60,900 | 10,958 | 8,199 | 10,958 | 9,471 |
| 60,900 | 60,950 | 10,970 | 8,206 | 10,970 | 9,484 |
| 60,950 | 61,000 | 10,983 | 8,214 | 10,983 | 9,496 |
| 61,000 | |||||
| 61,000 | 61,050 | 10,995 | 8,221 | 10,995 | 9,509 |
| 61,050 | 61,100 | 11,008 | 8,229 | 11,008 | 9,521 |
| 61,100 | 61,150 | 11,020 | 8,236 | 11,020 | 9,534 |
| 61,150 | 61,200 | 11,033 | 8,244 | 11,033 | 9,546 |
| 61,200 | 61,250 | 11,045 | 8,251 | 11,045 | 9,559 |
| 61,250 | 61,300 | 11,058 | 8,259 | 11,058 | 9,571 |
| 61,300 | 61,350 | 11,070 | 8,266 | 11,070 | 9,584 |
| 61,350 | 61,400 | 11,083 | 8,274 | 11,083 | 9,596 |
| 61,400 | 61,450 | 11,095 | 8,281 | 11,095 | 9,609 |
| 61,450 | 61,500 | 11,108 | 8,289 | 11,108 | 9,621 |
| 61,500 | 61,550 | 11,120 | 8,296 | 11,120 | 9,634 |
| 61,550 | 61,600 | 11,133 | 8,304 | 11,133 | 9,646 |
| 61,600 | 61,650 | 11,145 | 8,311 | 11,145 | 9,659 |
| 61,650 | 61,700 | 11,158 | 8,319 | 11,158 | 9,671 |
| 61,700 | 61,750 | 11,170 | 8,326 | 11,170 | 9,684 |
| 61,750 | 61,800 | 11,183 | 8,334 | 11,183 | 9,696 |
| 61,800 | 61,850 | 11,195 | 8,341 | 11,195 | 9,709 |
| 61,850 | 61,900 | 11,208 | 8,349 | 11,208 | 9,721 |
| 61,900 | 61,950 | 11,220 | 8,356 | 11,220 | 9,734 |
| 61,950 | 62,000 | 11,233 | 8,364 | 11,233 | 9,746 |
| 62,000 | |||||
| 62,000 | 62,050 | 11,245 | 8,371 | 11,245 | 9,759 |
| 62,050 | 62,100 | 11,258 | 8,379 | 11,258 | 9,771 |
| 62,100 | 62,150 | 11,270 | 8,386 | 11,270 | 9,784 |
| 62,150 | 62,200 | 11,283 | 8,394 | 11,283 | 9,796 |
| 62,200 | 62,250 | 11,295 | 8,401 | 11,295 | 9,809 |
| 62,250 | 62,300 | 11,308 | 8,409 | 11,308 | 9,821 |
| 62,300 | 62,350 | 11,320 | 8,416 | 11,320 | 9,834 |
| 62,350 | 62,400 | 11,333 | 8,424 | 11,333 | 9,846 |
| 62,400 | 62,450 | 11,345 | 8,431 | 11,345 | 9,859 |
| 62,450 | 62,500 | 11,358 | 8,439 | 11,358 | 9,871 |
| 62,500 | 62,550 | 11,370 | 8,446 | 11,370 | 9,884 |
| 62,550 | 62,600 | 11,383 | 8,454 | 11,383 | 9,896 |
| 62,600 | 62,650 | 11,395 | 8,461 | 11,395 | 9,909 |
| 62,650 | 62,700 | 11,408 | 8,469 | 11,408 | 9,921 |
| 62,700 | 62,750 | 11,420 | 8,476 | 11,420 | 9,934 |
| 62,750 | 62,800 | 11,433 | 8,484 | 11,433 | 9,946 |
| 62,800 | 62,850 | 11,445 | 8,491 | 11,445 | 9,959 |
| 62,850 | 62,900 | 11,458 | 8,499 | 11,458 | 9,971 |
| 62,900 | 62,950 | 11,470 | 8,506 | 11,470 | 9,984 |
| 62,950 | 63,000 | 11,483 | 8,514 | 11,483 | 9,996 |
| 63,000 | |||||
| 63,000 | 63,050 | 11,495 | 8,521 | 11,495 | 10,009 |
| 63,050 | 63,100 | 11,508 | 8,529 | 11,508 | 10,021 |
| 63,100 | 63,150 | 11,520 | 8,536 | 11,520 | 10,034 |
| 63,150 | 63,200 | 11,533 | 8,544 | 11,533 | 10,046 |
| 63,200 | 63,250 | 11,545 | 8,551 | 11,545 | 10,059 |
| 63,250 | 63,300 | 11,558 | 8,559 | 11,558 | 10,071 |
| 63,300 | 63,350 | 11,570 | 8,566 | 11,570 | 10,084 |
| 63,350 | 63,400 | 11,583 | 8,574 | 11,583 | 10,096 |
| 63,400 | 63,450 | 11,595 | 8,581 | 11,595 | 10,109 |
| 63,450 | 63,500 | 11,608 | 8,589 | 11,608 | 10,121 |
| 63,500 | 63,550 | 11,620 | 8,596 | 11,620 | 10,134 |
| 63,550 | 63,600 | 11,633 | 8,604 | 11,633 | 10,146 |
| 63,600 | 63,650 | 11,645 | 8,611 | 11,645 | 10,159 |
| 63,650 | 63,700 | 11,658 | 8,619 | 11,658 | 10,171 |
| 63,700 | 63,750 | 11,670 | 8,626 | 11,670 | 10,184 |
| 63,750 | 63,800 | 11,683 | 8,634 | 11,683 | 10,196 |
| 63,800 | 63,850 | 11,695 | 8,641 | 11,695 | 10,209 |
| 63,850 | 63,900 | 11,708 | 8,649 | 11,708 | 10,221 |
| 63,900 | 63,950 | 11,720 | 8,656 | 11,720 | 10,234 |
| 63,950 | 64,000 | 11,733 | 8,664 | 11,733 | 10,246 |
| 64,000 | |||||
| 64,000 | 64,050 | 11,745 | 8,671 | 11,745 | 10,259 |
| 64,050 | 64,100 | 11,758 | 8,679 | 11,758 | 10,271 |
| 64,100 | 64,150 | 11,770 | 8,686 | 11,770 | 10,284 |
| 64,150 | 64,200 | 11,783 | 8,694 | 11,783 | 10,296 |
| 64,200 | 64,250 | 11,795 | 8,701 | 11,795 | 10,309 |
| 64,250 | 64,300 | 11,808 | 8,709 | 11,808 | 10,321 |
| 64,300 | 64,350 | 11,820 | 8,716 | 11,820 | 10,334 |
| 64,350 | 64,400 | 11,833 | 8,724 | 11,833 | 10,346 |
| 64,400 | 64,450 | 11,845 | 8,731 | 11,845 | 10,359 |
| 64,450 | 64,500 | 11,858 | 8,739 | 11,858 | 10,371 |
| 64,500 | 64,550 | 11,870 | 8,746 | 11,870 | 10,384 |
| 64,550 | 64,600 | 11,883 | 8,754 | 11,883 | 10,396 |
| 64,600 | 64,650 | 11,895 | 8,761 | 11,895 | 10,409 |
| 64,650 | 64,700 | 11,908 | 8,769 | 11,908 | 10,421 |
| 64,700 | 64,750 | 11,920 | 8,776 | 11,920 | 10,434 |
| 64,750 | 64,800 | 11,933 | 8,784 | 11,933 | 10,446 |
| 64,800 | 64,850 | 11,945 | 8,791 | 11,945 | 10,459 |
| 64,850 | 64,900 | 11,958 | 8,799 | 11,958 | 10,471 |
| 64,900 | 64,950 | 11,970 | 8,806 | 11,970 | 10,484 |
| 64,950 | 65,000 | 11,983 | 8,814 | 11,983 | 10,496 |
| 65,000 | |||||
| 65,000 | 65,050 | 11,995 | 8,821 | 11,995 | 10,509 |
| 65,050 | 65,100 | 12,008 | 8,829 | 12,008 | 10,521 |
| 65,100 | 65,150 | 12,020 | 8,836 | 12,020 | 10,534 |
| 65,150 | 65,200 | 12,033 | 8,844 | 12,033 | 10,546 |
| 65,200 | 65,250 | 12,045 | 8,851 | 12,045 | 10,559 |
| 65,250 | 65,300 | 12,058 | 8,859 | 12,058 | 10,571 |
| 65,300 | 65,350 | 12,070 | 8,866 | 12,070 | 10,584 |
| 65,350 | 65,400 | 12,083 | 8,874 | 12,083 | 10,596 |
| 65,400 | 65,450 | 12,095 | 8,881 | 12,095 | 10,609 |
| 65,450 | 65,500 | 12,108 | 8,889 | 12,108 | 10,621 |
| 65,500 | 65,550 | 12,120 | 8,896 | 12,120 | 10,634 |
| 65,550 | 65,600 | 12,133 | 8,904 | 12,133 | 10,646 |
| 65,600 | 65,650 | 12,145 | 8,911 | 12,145 | 10,659 |
| 65,650 | 65,700 | 12,158 | 8,919 | 12,158 | 10,671 |
| 65,700 | 65,750 | 12,170 | 8,926 | 12,170 | 10,684 |
| 65,750 | 65,800 | 12,183 | 8,934 | 12,183 | 10,696 |
| 65,800 | 65,850 | 12,195 | 8,941 | 12,195 | 10,709 |
| 65,850 | 65,900 | 12,208 | 8,949 | 12,208 | 10,721 |
| 65,900 | 65,950 | 12,220 | 8,956 | 12,220 | 10,734 |
| 65,950 | 66,000 | 12,233 | 8,964 | 12,233 | 10,746 |
| 66,000 | |||||
| 66,000 | 66,050 | 12,245 | 8,971 | 12,245 | 10,759 |
| 66,050 | 66,100 | 12,258 | 8,979 | 12,258 | 10,771 |
| 66,100 | 66,150 | 12,270 | 8,986 | 12,270 | 10,784 |
| 66,150 | 66,200 | 12,283 | 8,994 | 12,283 | 10,796 |
| 66,200 | 66,250 | 12,295 | 9,001 | 12,295 | 10,809 |
| 66,250 | 66,300 | 12,308 | 9,009 | 12,308 | 10,821 |
| 66,300 | 66,350 | 12,320 | 9,016 | 12,320 | 10,834 |
| 66,350 | 66,400 | 12,333 | 9,024 | 12,333 | 10,846 |
| 66,400 | 66,450 | 12,345 | 9,031 | 12,345 | 10,859 |
| 66,450 | 66,500 | 12,358 | 9,039 | 12,358 | 10,871 |
| 66,500 | 66,550 | 12,370 | 9,046 | 12,370 | 10,884 |
| 66,550 | 66,600 | 12,383 | 9,054 | 12,383 | 10,896 |
| 66,600 | 66,650 | 12,395 | 9,061 | 12,395 | 10,909 |
| 66,650 | 66,700 | 12,408 | 9,069 | 12,408 | 10,921 |
| 66,700 | 66,750 | 12,420 | 9,076 | 12,420 | 10,934 |
| 66,750 | 66,800 | 12,433 | 9,084 | 12,433 | 10,946 |
| 66,800 | 66,850 | 12,445 | 9,091 | 12,445 | 10,959 |
| 66,850 | 66,900 | 12,458 | 9,099 | 12,458 | 10,971 |
| 66,900 | 66,950 | 12,470 | 9,106 | 12,470 | 10,984 |
| 66,950 | 67,000 | 12,483 | 9,114 | 12,483 | 10,996 |
| 67,000 | |||||
| 67,000 | 67,050 | 12,495 | 9,121 | 12,495 | 11,009 |
| 67,050 | 67,100 | 12,508 | 9,129 | 12,508 | 11,021 |
| 67,100 | 67,150 | 12,520 | 9,136 | 12,520 | 11,034 |
| 67,150 | 67,200 | 12,533 | 9,144 | 12,533 | 11,046 |
| 67,200 | 67,250 | 12,545 | 9,151 | 12,545 | 11,059 |
| 67,250 | 67,300 | 12,558 | 9,159 | 12,558 | 11,071 |
| 67,300 | 67,350 | 12,570 | 9,166 | 12,570 | 11,084 |
| 67,350 | 67,400 | 12,583 | 9,174 | 12,583 | 11,096 |
| 67,400 | 67,450 | 12,595 | 9,181 | 12,595 | 11,109 |
| 67,450 | 67,500 | 12,608 | 9,189 | 12,608 | 11,121 |
| 67,500 | 67,550 | 12,620 | 9,196 | 12,620 | 11,134 |
| 67,550 | 67,600 | 12,633 | 9,204 | 12,633 | 11,146 |
| 67,600 | 67,650 | 12,645 | 9,211 | 12,645 | 11,159 |
| 67,650 | 67,700 | 12,658 | 9,219 | 12,658 | 11,171 |
| 67,700 | 67,750 | 12,670 | 9,226 | 12,670 | 11,184 |
| 67,750 | 67,800 | 12,683 | 9,234 | 12,683 | 11,196 |
| 67,800 | 67,850 | 12,695 | 9,241 | 12,695 | 11,209 |
| 67,850 | 67,900 | 12,708 | 9,249 | 12,708 | 11,221 |
| 67,900 | 67,950 | 12,720 | 9,256 | 12,720 | 11,234 |
| 67,950 | 68,000 | 12,733 | 9,264 | 12,733 | 11,246 |
| 68,000 | |||||
| 68,000 | 68,050 | 12,745 | 9,271 | 12,745 | 11,259 |
| 68,050 | 68,100 | 12,758 | 9,279 | 12,758 | 11,271 |
| 68,100 | 68,150 | 12,770 | 9,286 | 12,770 | 11,284 |
| 68,150 | 68,200 | 12,783 | 9,294 | 12,783 | 11,296 |
| 68,200 | 68,250 | 12,795 | 9,301 | 12,795 | 11,309 |
| 68,250 | 68,300 | 12,808 | 9,309 | 12,808 | 11,321 |
| 68,300 | 68,350 | 12,820 | 9,316 | 12,820 | 11,334 |
| 68,350 | 68,400 | 12,833 | 9,324 | 12,833 | 11,346 |
| 68,400 | 68,450 | 12,845 | 9,331 | 12,845 | 11,359 |
| 68,450 | 68,500 | 12,858 | 9,339 | 12,858 | 11,371 |
| 68,500 | 68,550 | 12,870 | 9,346 | 12,870 | 11,384 |
| 68,550 | 68,600 | 12,883 | 9,354 | 12,883 | 11,396 |
| 68,600 | 68,650 | 12,895 | 9,361 | 12,895 | 11,409 |
| 68,650 | 68,700 | 12,908 | 9,369 | 12,908 | 11,421 |
| 68,700 | 68,750 | 12,920 | 9,376 | 12,920 | 11,434 |
| 68,750 | 68,800 | 12,933 | 9,384 | 12,933 | 11,446 |
| 68,800 | 68,850 | 12,945 | 9,391 | 12,945 | 11,459 |
| 68,850 | 68,900 | 12,958 | 9,399 | 12,958 | 11,471 |
| 68,900 | 68,950 | 12,970 | 9,406 | 12,970 | 11,484 |
| 68,950 | 69,000 | 12,983 | 9,414 | 12,983 | 11,496 |
| 69,000 | |||||
| 69,000 | 69,050 | 12,995 | 9,421 | 12,995 | 11,509 |
| 69,050 | 69,100 | 13,008 | 9,429 | 13,008 | 11,521 |
| 69,100 | 69,150 | 13,020 | 9,436 | 13,020 | 11,534 |
| 69,150 | 69,200 | 13,033 | 9,444 | 13,033 | 11,546 |
| 69,200 | 69,250 | 13,045 | 9,451 | 13,045 | 11,559 |
| 69,250 | 69,300 | 13,058 | 9,459 | 13,058 | 11,571 |
| 69,300 | 69,350 | 13,070 | 9,466 | 13,070 | 11,584 |
| 69,350 | 69,400 | 13,083 | 9,474 | 13,083 | 11,596 |
| 69,400 | 69,450 | 13,095 | 9,481 | 13,095 | 11,609 |
| 69,450 | 69,500 | 13,108 | 9,489 | 13,108 | 11,621 |
| 69,500 | 69,550 | 13,120 | 9,496 | 13,120 | 11,634 |
| 69,550 | 69,600 | 13,133 | 9,504 | 13,133 | 11,646 |
| 69,600 | 69,650 | 13,145 | 9,511 | 13,145 | 11,659 |
| 69,650 | 69,700 | 13,158 | 9,519 | 13,158 | 11,671 |
| 69,700 | 69,750 | 13,170 | 9,526 | 13,170 | 11,684 |
| 69,750 | 69,800 | 13,183 | 9,534 | 13,183 | 11,696 |
| 69,800 | 69,850 | 13,195 | 9,541 | 13,195 | 11,709 |
| 69,850 | 69,900 | 13,208 | 9,549 | 13,208 | 11,721 |
| 69,900 | 69,950 | 13,220 | 9,556 | 13,220 | 11,734 |
| 69,950 | 70,000 | 13,233 | 9,564 | 13,233 | 11,746 |
| 70,000 | |||||
| 70,000 | 70,050 | 13,245 | 9,571 | 13,245 | 11,759 |
| 70,050 | 70,100 | 13,258 | 9,579 | 13,258 | 11,771 |
| 70,100 | 70,150 | 13,270 | 9,586 | 13,270 | 11,784 |
| 70,150 | 70,200 | 13,283 | 9,594 | 13,283 | 11,796 |
| 70,200 | 70,250 | 13,295 | 9,601 | 13,295 | 11,809 |
| 70,250 | 70,300 | 13,308 | 9,609 | 13,308 | 11,821 |
| 70,300 | 70,350 | 13,320 | 9,616 | 13,320 | 11,834 |
| 70,350 | 70,400 | 13,333 | 9,624 | 13,333 | 11,846 |
| 70,400 | 70,450 | 13,345 | 9,631 | 13,345 | 11,859 |
| 70,450 | 70,500 | 13,358 | 9,639 | 13,358 | 11,871 |
| 70,500 | 70,550 | 13,370 | 9,646 | 13,370 | 11,884 |
| 70,550 | 70,600 | 13,383 | 9,654 | 13,383 | 11,896 |
| 70,600 | 70,650 | 13,395 | 9,661 | 13,395 | 11,909 |
| 70,650 | 70,700 | 13,408 | 9,669 | 13,408 | 11,921 |
| 70,700 | 70,750 | 13,420 | 9,676 | 13,420 | 11,934 |
| 70,750 | 70,800 | 13,433 | 9,684 | 13,433 | 11,946 |
| 70,800 | 70,850 | 13,445 | 9,691 | 13,445 | 11,959 |
| 70,850 | 70,900 | 13,458 | 9,699 | 13,458 | 11,971 |
| 70,900 | 70,950 | 13,470 | 9,706 | 13,470 | 11,984 |
| 70,950 | 71,000 | 13,483 | 9,714 | 13,483 | 11,996 |
| 71,000 | |||||
| 71,000 | 71,050 | 13,495 | 9,721 | 13,495 | 12,009 |
| 71,050 | 71,100 | 13,508 | 9,729 | 13,508 | 12,021 |
| 71,100 | 71,150 | 13,520 | 9,736 | 13,520 | 12,034 |
| 71,150 | 71,200 | 13,533 | 9,744 | 13,533 | 12,046 |
| 71,200 | 71,250 | 13,545 | 9,751 | 13,545 | 12,059 |
| 71,250 | 71,300 | 13,558 | 9,759 | 13,558 | 12,071 |
| 71,300 | 71,350 | 13,570 | 9,766 | 13,570 | 12,084 |
| 71,350 | 71,400 | 13,583 | 9,774 | 13,583 | 12,096 |
| 71,400 | 71,450 | 13,595 | 9,781 | 13,595 | 12,109 |
| 71,450 | 71,500 | 13,608 | 9,789 | 13,608 | 12,121 |
| 71,500 | 71,550 | 13,620 | 9,796 | 13,620 | 12,134 |
| 71,550 | 71,600 | 13,633 | 9,804 | 13,633 | 12,146 |
| 71,600 | 71,650 | 13,645 | 9,811 | 13,645 | 12,159 |
| 71,650 | 71,700 | 13,658 | 9,819 | 13,658 | 12,171 |
| 71,700 | 71,750 | 13,670 | 9,826 | 13,670 | 12,184 |
| 71,750 | 71,800 | 13,683 | 9,834 | 13,683 | 12,196 |
| 71,800 | 71,850 | 13,695 | 9,841 | 13,695 | 12,209 |
| 71,850 | 71,900 | 13,708 | 9,849 | 13,708 | 12,221 |
| 71,900 | 71,950 | 13,720 | 9,856 | 13,720 | 12,234 |
| 71,950 | 72,000 | 13,733 | 9,864 | 13,733 | 12,246 |
| 72,000 | |||||
| 72,000 | 72,050 | 13,745 | 9,871 | 13,745 | 12,259 |
| 72,050 | 72,100 | 13,758 | 9,879 | 13,758 | 12,271 |
| 72,100 | 72,150 | 13,770 | 9,886 | 13,770 | 12,284 |
| 72,150 | 72,200 | 13,783 | 9,894 | 13,783 | 12,296 |
| 72,200 | 72,250 | 13,795 | 9,901 | 13,795 | 12,309 |
| 72,250 | 72,300 | 13,808 | 9,909 | 13,808 | 12,321 |
| 72,300 | 72,350 | 13,820 | 9,916 | 13,820 | 12,334 |
| 72,350 | 72,400 | 13,833 | 9,924 | 13,833 | 12,346 |
| 72,400 | 72,450 | 13,845 | 9,931 | 13,845 | 12,359 |
| 72,450 | 72,500 | 13,858 | 9,939 | 13,858 | 12,371 |
| 72,500 | 72,550 | 13,870 | 9,946 | 13,870 | 12,384 |
| 72,550 | 72,600 | 13,883 | 9,954 | 13,883 | 12,396 |
| 72,600 | 72,650 | 13,895 | 9,961 | 13,895 | 12,409 |
| 72,650 | 72,700 | 13,908 | 9,969 | 13,908 | 12,421 |
| 72,700 | 72,750 | 13,920 | 9,976 | 13,920 | 12,434 |
| 72,750 | 72,800 | 13,933 | 9,984 | 13,933 | 12,446 |
| 72,800 | 72,850 | 13,945 | 9,991 | 13,945 | 12,459 |
| 72,850 | 72,900 | 13,958 | 9,999 | 13,958 | 12,471 |
| 72,900 | 72,950 | 13,970 | 10,006 | 13,970 | 12,484 |
| 72,950 | 73,000 | 13,983 | 10,014 | 13,983 | 12,496 |
| 73,000 | |||||
| 73,000 | 73,050 | 13,995 | 10,021 | 13,995 | 12,509 |
| 73,050 | 73,100 | 14,008 | 10,029 | 14,008 | 12,521 |
| 73,100 | 73,150 | 14,020 | 10,036 | 14,020 | 12,534 |
| 73,150 | 73,200 | 14,033 | 10,044 | 14,033 | 12,546 |
| 73,200 | 73,250 | 14,045 | 10,051 | 14,045 | 12,559 |
| 73,250 | 73,300 | 14,058 | 10,059 | 14,058 | 12,571 |
| 73,300 | 73,350 | 14,070 | 10,066 | 14,070 | 12,584 |
| 73,350 | 73,400 | 14,083 | 10,074 | 14,083 | 12,596 |
| 73,400 | 73,450 | 14,095 | 10,081 | 14,095 | 12,609 |
| 73,450 | 73,500 | 14,108 | 10,089 | 14,108 | 12,621 |
| 73,500 | 73,550 | 14,120 | 10,096 | 14,120 | 12,634 |
| 73,550 | 73,600 | 14,133 | 10,104 | 14,133 | 12,646 |
| 73,600 | 73,650 | 14,145 | 10,111 | 14,145 | 12,659 |
| 73,650 | 73,700 | 14,158 | 10,119 | 14,158 | 12,671 |
| 73,700 | 73,750 | 14,170 | 10,126 | 14,170 | 12,684 |
| 73,750 | 73,800 | 14,183 | 10,134 | 14,183 | 12,696 |
| 73,800 | 73,850 | 14,195 | 10,141 | 14,195 | 12,709 |
| 73,850 | 73,900 | 14,208 | 10,149 | 14,208 | 12,721 |
| 73,900 | 73,950 | 14,220 | 10,156 | 14,220 | 12,734 |
| 73,950 | 74,000 | 14,233 | 10,164 | 14,233 | 12,746 |
| 74,000 | |||||
| 74,000 | 74,050 | 14,245 | 10,171 | 14,245 | 12,759 |
| 74,050 | 74,100 | 14,258 | 10,179 | 14,258 | 12,771 |
| 74,100 | 74,150 | 14,270 | 10,186 | 14,270 | 12,784 |
| 74,150 | 74,200 | 14,283 | 10,194 | 14,283 | 12,796 |
| 74,200 | 74,250 | 14,295 | 10,201 | 14,295 | 12,809 |
| 74,250 | 74,300 | 14,308 | 10,209 | 14,308 | 12,821 |
| 74,300 | 74,350 | 14,320 | 10,216 | 14,320 | 12,834 |
| 74,350 | 74,400 | 14,333 | 10,224 | 14,333 | 12,846 |
| 74,400 | 74,450 | 14,345 | 10,231 | 14,345 | 12,859 |
| 74,450 | 74,500 | 14,358 | 10,239 | 14,358 | 12,871 |
| 74,500 | 74,550 | 14,370 | 10,246 | 14,370 | 12,884 |
| 74,550 | 74,600 | 14,383 | 10,254 | 14,383 | 12,896 |
| 74,600 | 74,650 | 14,395 | 10,261 | 14,395 | 12,909 |
| 74,650 | 74,700 | 14,408 | 10,269 | 14,408 | 12,921 |
| 74,700 | 74,750 | 14,420 | 10,276 | 14,420 | 12,934 |
| 74,750 | 74,800 | 14,433 | 10,284 | 14,433 | 12,946 |
| 74,800 | 74,850 | 14,445 | 10,291 | 14,445 | 12,959 |
| 74,850 | 74,900 | 14,458 | 10,299 | 14,458 | 12,971 |
| 74,900 | 74,950 | 14,470 | 10,306 | 14,470 | 12,984 |
| 74,950 | 75,000 | 14,483 | 10,314 | 14,483 | 12,996 |
| 75,000 | |||||
| 75,000 | 75,050 | 14,495 | 10,321 | 14,495 | 13,009 |
| 75,050 | 75,100 | 14,508 | 10,329 | 14,508 | 13,021 |
| 75,100 | 75,150 | 14,520 | 10,336 | 14,520 | 13,034 |
| 75,150 | 75,200 | 14,533 | 10,344 | 14,533 | 13,046 |
| 75,200 | 75,250 | 14,545 | 10,351 | 14,545 | 13,059 |
| 75,250 | 75,300 | 14,558 | 10,359 | 14,558 | 13,071 |
| 75,300 | 75,350 | 14,570 | 10,366 | 14,570 | 13,084 |
| 75,350 | 75,400 | 14,583 | 10,374 | 14,583 | 13,096 |
| 75,400 | 75,450 | 14,595 | 10,381 | 14,595 | 13,109 |
| 75,450 | 75,500 | 14,608 | 10,389 | 14,608 | 13,121 |
| 75,500 | 75,550 | 14,620 | 10,396 | 14,620 | 13,134 |
| 75,550 | 75,600 | 14,633 | 10,404 | 14,633 | 13,146 |
| 75,600 | 75,650 | 14,645 | 10,411 | 14,645 | 13,159 |
| 75,650 | 75,700 | 14,658 | 10,419 | 14,658 | 13,171 |
| 75,700 | 75,750 | 14,670 | 10,426 | 14,670 | 13,184 |
| 75,750 | 75,800 | 14,683 | 10,434 | 14,683 | 13,196 |
| 75,800 | 75,850 | 14,695 | 10,441 | 14,695 | 13,209 |
| 75,850 | 75,900 | 14,708 | 10,449 | 14,708 | 13,221 |
| 75,900 | 75,950 | 14,720 | 10,459 | 14,720 | 13,234 |
| 75,950 | 76,000 | 14,733 | 10,471 | 14,733 | 13,246 |
| 76,000 | |||||
| 76,000 | 76,050 | 14,745 | 10,484 | 14,745 | 13,259 |
| 76,050 | 76,100 | 14,758 | 10,496 | 14,758 | 13,271 |
| 76,100 | 76,150 | 14,770 | 10,509 | 14,770 | 13,284 |
| 76,150 | 76,200 | 14,783 | 10,521 | 14,783 | 13,296 |
| 76,200 | 76,250 | 14,795 | 10,534 | 14,795 | 13,309 |
| 76,250 | 76,300 | 14,808 | 10,546 | 14,808 | 13,321 |
| 76,300 | 76,350 | 14,820 | 10,559 | 14,820 | 13,334 |
| 76,350 | 76,400 | 14,833 | 10,571 | 14,833 | 13,346 |
| 76,400 | 76,450 | 14,845 | 10,584 | 14,845 | 13,359 |
| 76,450 | 76,500 | 14,858 | 10,596 | 14,858 | 13,371 |
| 76,500 | 76,550 | 14,870 | 10,609 | 14,870 | 13,384 |
| 76,550 | 76,600 | 14,883 | 10,621 | 14,883 | 13,396 |
| 76,600 | 76,650 | 14,895 | 10,634 | 14,897 | 13,409 |
| 76,650 | 76,700 | 14,908 | 10,646 | 14,911 | 13,421 |
| 76,700 | 76,750 | 14,920 | 10,659 | 14,925 | 13,434 |
| 76,750 | 76,800 | 14,933 | 10,671 | 14,939 | 13,446 |
| 76,800 | 76,850 | 14,945 | 10,684 | 14,953 | 13,459 |
| 76,850 | 76,900 | 14,958 | 10,696 | 14,967 | 13,471 |
| 76,900 | 76,950 | 14,970 | 10,709 | 14,981 | 13,484 |
| 76,950 | 77,000 | 14,983 | 10,721 | 14,995 | 13,496 |
| 77,000 | |||||
| 77,000 | 77,050 | 14,995 | 10,734 | 15,009 | 13,509 |
| 77,050 | 77,100 | 15,008 | 10,746 | 15,023 | 13,521 |
| 77,100 | 77,150 | 15,020 | 10,759 | 15,037 | 13,534 |
| 77,150 | 77,200 | 15,033 | 10,771 | 15,051 | 13,546 |
| 77,200 | 77,250 | 15,045 | 10,784 | 15,065 | 13,559 |
| 77,250 | 77,300 | 15,058 | 10,796 | 15,079 | 13,571 |
| 77,300 | 77,350 | 15,070 | 10,809 | 15,093 | 13,584 |
| 77,350 | 77,400 | 15,083 | 10,821 | 15,107 | 13,596 |
| 77,400 | 77,450 | 15,095 | 10,834 | 15,121 | 13,609 |
| 77,450 | 77,500 | 15,108 | 10,846 | 15,135 | 13,621 |
| 77,500 | 77,550 | 15,120 | 10,859 | 15,149 | 13,634 |
| 77,550 | 77,600 | 15,133 | 10,871 | 15,163 | 13,646 |
| 77,600 | 77,650 | 15,145 | 10,884 | 15,177 | 13,659 |
| 77,650 | 77,700 | 15,158 | 10,896 | 15,191 | 13,671 |
| 77,700 | 77,750 | 15,170 | 10,909 | 15,205 | 13,684 |
| 77,750 | 77,800 | 15,183 | 10,921 | 15,219 | 13,696 |
| 77,800 | 77,850 | 15,195 | 10,934 | 15,233 | 13,709 |
| 77,850 | 77,900 | 15,208 | 10,946 | 15,247 | 13,721 |
| 77,900 | 77,950 | 15,220 | 10,959 | 15,261 | 13,734 |
| 77,950 | 78,000 | 15,233 | 10,971 | 15,275 | 13,746 |
| 78,000 | |||||
| 78,000 | 78,050 | 15,245 | 10,984 | 15,289 | 13,759 |
| 78,050 | 78,100 | 15,258 | 10,996 | 15,303 | 13,771 |
| 78,100 | 78,150 | 15,270 | 11,009 | 15,317 | 13,784 |
| 78,150 | 78,200 | 15,283 | 11,021 | 15,331 | 13,796 |
| 78,200 | 78,250 | 15,295 | 11,034 | 15,345 | 13,809 |
| 78,250 | 78,300 | 15,308 | 11,046 | 15,359 | 13,821 |
| 78,300 | 78,350 | 15,320 | 11,059 | 15,373 | 13,834 |
| 78,350 | 78,400 | 15,333 | 11,071 | 15,387 | 13,846 |
| 78,400 | 78,450 | 15,345 | 11,084 | 15,401 | 13,859 |
| 78,450 | 78,500 | 15,358 | 11,096 | 15,415 | 13,871 |
| 78,500 | 78,550 | 15,370 | 11,109 | 15,429 | 13,884 |
| 78,550 | 78,600 | 15,383 | 11,121 | 15,443 | 13,896 |
| 78,600 | 78,650 | 15,395 | 11,134 | 15,457 | 13,909 |
| 78,650 | 78,700 | 15,408 | 11,146 | 15,471 | 13,921 |
| 78,700 | 78,750 | 15,420 | 11,159 | 15,485 | 13,934 |
| 78,750 | 78,800 | 15,433 | 11,171 | 15,499 | 13,946 |
| 78,800 | 78,850 | 15,445 | 11,184 | 15,513 | 13,959 |
| 78,850 | 78,900 | 15,458 | 11,196 | 15,527 | 13,971 |
| 78,900 | 78,950 | 15,470 | 11,209 | 15,541 | 13,984 |
| 78,950 | 79,000 | 15,483 | 11,221 | 15,555 | 13,996 |
| 79,000 | |||||
| 79,000 | 79,050 | 15,495 | 11,234 | 15,569 | 14,009 |
| 79,050 | 79,100 | 15,508 | 11,246 | 15,583 | 14,021 |
| 79,100 | 79,150 | 15,520 | 11,259 | 15,597 | 14,034 |
| 79,150 | 79,200 | 15,533 | 11,271 | 15,611 | 14,046 |
| 79,200 | 79,250 | 15,545 | 11,284 | 15,625 | 14,059 |
| 79,250 | 79,300 | 15,558 | 11,296 | 15,639 | 14,071 |
| 79,300 | 79,350 | 15,570 | 11,309 | 15,653 | 14,084 |
| 79,350 | 79,400 | 15,583 | 11,321 | 15,667 | 14,096 |
| 79,400 | 79,450 | 15,595 | 11,334 | 15,681 | 14,109 |
| 79,450 | 79,500 | 15,608 | 11,346 | 15,695 | 14,121 |
| 79,500 | 79,550 | 15,620 | 11,359 | 15,709 | 14,134 |
| 79,550 | 79,600 | 15,633 | 11,371 | 15,723 | 14,146 |
| 79,600 | 79,650 | 15,645 | 11,384 | 15,737 | 14,159 |
| 79,650 | 79,700 | 15,658 | 11,396 | 15,751 | 14,171 |
| 79,700 | 79,750 | 15,670 | 11,409 | 15,765 | 14,184 |
| 79,750 | 79,800 | 15,683 | 11,421 | 15,779 | 14,196 |
| 79,800 | 79,850 | 15,695 | 11,434 | 15,793 | 14,209 |
| 79,850 | 79,900 | 15,708 | 11,446 | 15,807 | 14,221 |
| 79,900 | 79,950 | 15,720 | 11,459 | 15,821 | 14,234 |
| 79,950 | 80,000 | 15,733 | 11,471 | 15,835 | 14,246 |
| 80,000 | |||||
| 80,000 | 80,050 | 15,745 | 11,484 | 15,849 | 14,259 |
| 80,050 | 80,100 | 15,758 | 11,496 | 15,863 | 14,271 |
| 80,100 | 80,150 | 15,770 | 11,509 | 15,877 | 14,284 |
| 80,150 | 80,200 | 15,783 | 11,521 | 15,891 | 14,296 |
| 80,200 | 80,250 | 15,795 | 11,534 | 15,905 | 14,309 |
| 80,250 | 80,300 | 15,808 | 11,546 | 15,919 | 14,321 |
| 80,300 | 80,350 | 15,820 | 11,559 | 15,933 | 14,334 |
| 80,350 | 80,400 | 15,833 | 11,571 | 15,947 | 14,346 |
| 80,400 | 80,450 | 15,845 | 11,584 | 15,961 | 14,359 |
| 80,450 | 80,500 | 15,858 | 11,596 | 15,975 | 14,371 |
| 80,500 | 80,550 | 15,870 | 11,609 | 15,989 | 14,384 |
| 80,550 | 80,600 | 15,883 | 11,621 | 16,003 | 14,396 |
| 80,600 | 80,650 | 15,895 | 11,634 | 16,017 | 14,409 |
| 80,650 | 80,700 | 15,908 | 11,646 | 16,031 | 14,421 |
| 80,700 | 80,750 | 15,920 | 11,659 | 16,045 | 14,434 |
| 80,750 | 80,800 | 15,933 | 11,671 | 16,059 | 14,446 |
| 80,800 | 80,850 | 15,945 | 11,684 | 16,073 | 14,459 |
| 80,850 | 80,900 | 15,958 | 11,696 | 16,087 | 14,471 |
| 80,900 | 80,950 | 15,970 | 11,709 | 16,101 | 14,484 |
| 80,950 | 81,000 | 15,983 | 11,721 | 16,115 | 14,496 |
| 81,000 | |||||
| 81,000 | 81,050 | 15,995 | 11,734 | 16,129 | 14,509 |
| 81,050 | 81,100 | 16,008 | 11,746 | 16,143 | 14,521 |
| 81,100 | 81,150 | 16,020 | 11,759 | 16,157 | 14,534 |
| 81,150 | 81,200 | 16,033 | 11,771 | 16,171 | 14,546 |
| 81,200 | 81,250 | 16,045 | 11,784 | 16,185 | 14,559 |
| 81,250 | 81,300 | 16,058 | 11,796 | 16,199 | 14,571 |
| 81,300 | 81,350 | 16,070 | 11,809 | 16,213 | 14,584 |
| 81,350 | 81,400 | 16,083 | 11,821 | 16,227 | 14,596 |
| 81,400 | 81,450 | 16,095 | 11,834 | 16,241 | 14,609 |
| 81,450 | 81,500 | 16,108 | 11,846 | 16,255 | 14,621 |
| 81,500 | 81,550 | 16,120 | 11,859 | 16,269 | 14,634 |
| 81,550 | 81,600 | 16,133 | 11,871 | 16,283 | 14,646 |
| 81,600 | 81,650 | 16,145 | 11,884 | 16,297 | 14,659 |
| 81,650 | 81,700 | 16,158 | 11,896 | 16,311 | 14,671 |
| 81,700 | 81,750 | 16,170 | 11,909 | 16,325 | 14,684 |
| 81,750 | 81,800 | 16,183 | 11,921 | 16,339 | 14,696 |
| 81,800 | 81,850 | 16,195 | 11,934 | 16,353 | 14,709 |
| 81,850 | 81,900 | 16,208 | 11,946 | 16,367 | 14,721 |
| 81,900 | 81,950 | 16,220 | 11,959 | 16,381 | 14,734 |
| 81,950 | 82,000 | 16,233 | 11,971 | 16,395 | 14,746 |
| 82,000 | |||||
| 82,000 | 82,050 | 16,245 | 11,984 | 16,409 | 14,759 |
| 82,050 | 82,100 | 16,258 | 11,996 | 16,423 | 14,771 |
| 82,100 | 82,150 | 16,270 | 12,009 | 16,437 | 14,784 |
| 82,150 | 82,200 | 16,283 | 12,021 | 16,451 | 14,796 |
| 82,200 | 82,250 | 16,295 | 12,034 | 16,465 | 14,809 |
| 82,250 | 82,300 | 16,308 | 12,046 | 16,479 | 14,821 |
| 82,300 | 82,350 | 16,320 | 12,059 | 16,493 | 14,834 |
| 82,350 | 82,400 | 16,333 | 12,071 | 16,507 | 14,846 |
| 82,400 | 82,450 | 16,345 | 12,084 | 16,521 | 14,859 |
| 82,450 | 82,500 | 16,358 | 12,096 | 16,535 | 14,871 |
| 82,500 | 82,550 | 16,370 | 12,109 | 16,549 | 14,884 |
| 82,550 | 82,600 | 16,383 | 12,121 | 16,563 | 14,896 |
| 82,600 | 82,650 | 16,395 | 12,134 | 16,577 | 14,909 |
| 82,650 | 82,700 | 16,408 | 12,146 | 16,591 | 14,921 |
| 82,700 | 82,750 | 16,420 | 12,159 | 16,605 | 14,934 |
| 82,750 | 82,800 | 16,433 | 12,171 | 16,619 | 14,946 |
| 82,800 | 82,850 | 16,445 | 12,184 | 16,633 | 14,959 |
| 82,850 | 82,900 | 16,458 | 12,196 | 16,647 | 14,971 |
| 82,900 | 82,950 | 16,470 | 12,209 | 16,661 | 14,984 |
| 82,950 | 83,000 | 16,483 | 12,221 | 16,675 | 14,996 |
| 83,000 | |||||
| 83,000 | 83,050 | 16,495 | 12,234 | 16,689 | 15,009 |
| 83,050 | 83,100 | 16,508 | 12,246 | 16,703 | 15,021 |
| 83,100 | 83,150 | 16,520 | 12,259 | 16,717 | 15,034 |
| 83,150 | 83,200 | 16,533 | 12,271 | 16,731 | 15,046 |
| 83,200 | 83,250 | 16,545 | 12,284 | 16,745 | 15,059 |
| 83,250 | 83,300 | 16,558 | 12,296 | 16,759 | 15,071 |
| 83,300 | 83,350 | 16,570 | 12,309 | 16,773 | 15,084 |
| 83,350 | 83,400 | 16,583 | 12,321 | 16,787 | 15,096 |
| 83,400 | 83,450 | 16,595 | 12,334 | 16,801 | 15,109 |
| 83,450 | 83,500 | 16,608 | 12,346 | 16,815 | 15,121 |
| 83,500 | 83,550 | 16,620 | 12,359 | 16,829 | 15,134 |
| 83,550 | 83,600 | 16,633 | 12,371 | 16,843 | 15,146 |
| 83,600 | 83,650 | 16,645 | 12,384 | 16,857 | 15,159 |
| 83,650 | 83,700 | 16,658 | 12,396 | 16,871 | 15,171 |
| 83,700 | 83,750 | 16,670 | 12,409 | 16,885 | 15,184 |
| 83,750 | 83,800 | 16,683 | 12,421 | 16,899 | 15,196 |
| 83,800 | 83,850 | 16,695 | 12,434 | 16,913 | 15,209 |
| 83,850 | 83,900 | 16,708 | 12,446 | 16,927 | 15,221 |
| 83,900 | 83,950 | 16,720 | 12,459 | 16,941 | 15,234 |
| 83,950 | 84,000 | 16,733 | 12,471 | 16,955 | 15,246 |
| 84,000 | |||||
| 84,000 | 84,050 | 16,745 | 12,484 | 16,969 | 15,259 |
| 84,050 | 84,100 | 16,758 | 12,496 | 16,983 | 15,271 |
| 84,100 | 84,150 | 16,770 | 12,509 | 16,997 | 15,284 |
| 84,150 | 84,200 | 16,783 | 12,521 | 17,011 | 15,296 |
| 84,200 | 84,250 | 16,795 | 12,534 | 17,025 | 15,309 |
| 84,250 | 84,300 | 16,808 | 12,546 | 17,039 | 15,321 |
| 84,300 | 84,350 | 16,820 | 12,559 | 17,053 | 15,334 |
| 84,350 | 84,400 | 16,833 | 12,571 | 17,067 | 15,346 |
| 84,400 | 84,450 | 16,845 | 12,584 | 17,081 | 15,359 |
| 84,450 | 84,500 | 16,858 | 12,596 | 17,095 | 15,371 |
| 84,500 | 84,550 | 16,870 | 12,609 | 17,109 | 15,384 |
| 84,550 | 84,600 | 16,883 | 12,621 | 17,123 | 15,396 |
| 84,600 | 84,650 | 16,895 | 12,634 | 17,137 | 15,409 |
| 84,650 | 84,700 | 16,908 | 12,646 | 17,151 | 15,421 |
| 84,700 | 84,750 | 16,920 | 12,659 | 17,165 | 15,434 |
| 84,750 | 84,800 | 16,933 | 12,671 | 17,179 | 15,446 |
| 84,800 | 84,850 | 16,945 | 12,684 | 17,193 | 15,459 |
| 84,850 | 84,900 | 16,958 | 12,696 | 17,207 | 15,471 |
| 84,900 | 84,950 | 16,970 | 12,709 | 17,221 | 15,484 |
| 84,950 | 85,000 | 16,983 | 12,721 | 17,235 | 15,496 |
| 85,000 | |||||
| 85,000 | 85,050 | 16,995 | 12,734 | 17,249 | 15,509 |
| 85,050 | 85,100 | 17,008 | 12,746 | 17,263 | 15,521 |
| 85,100 | 85,150 | 17,020 | 12,759 | 17,277 | 15,534 |
| 85,150 | 85,200 | 17,033 | 12,771 | 17,291 | 15,546 |
| 85,200 | 85,250 | 17,045 | 12,784 | 17,305 | 15,559 |
| 85,250 | 85,300 | 17,058 | 12,796 | 17,319 | 15,571 |
| 85,300 | 85,350 | 17,070 | 12,809 | 17,333 | 15,584 |
| 85,350 | 85,400 | 17,083 | 12,821 | 17,347 | 15,596 |
| 85,400 | 85,450 | 17,095 | 12,834 | 17,361 | 15,609 |
| 85,450 | 85,500 | 17,108 | 12,846 | 17,375 | 15,621 |
| 85,500 | 85,550 | 17,120 | 12,859 | 17,389 | 15,634 |
| 85,550 | 85,600 | 17,133 | 12,871 | 17,403 | 15,646 |
| 85,600 | 85,650 | 17,145 | 12,884 | 17,417 | 15,659 |
| 85,650 | 85,700 | 17,158 | 12,896 | 17,431 | 15,671 |
| 85,700 | 85,750 | 17,170 | 12,909 | 17,445 | 15,684 |
| 85,750 | 85,800 | 17,183 | 12,921 | 17,459 | 15,696 |
| 85,800 | 85,850 | 17,195 | 12,934 | 17,473 | 15,709 |
| 85,850 | 85,900 | 17,208 | 12,946 | 17,487 | 15,721 |
| 85,900 | 85,950 | 17,220 | 12,959 | 17,501 | 15,734 |
| 85,950 | 86,000 | 17,233 | 12,971 | 17,515 | 15,746 |
| 86,000 | |||||
| 86,000 | 86,050 | 17,245 | 12,984 | 17,529 | 15,759 |
| 86,050 | 86,100 | 17,258 | 12,996 | 17,543 | 15,771 |
| 86,100 | 86,150 | 17,270 | 13,009 | 17,557 | 15,784 |
| 86,150 | 86,200 | 17,283 | 13,021 | 17,571 | 15,796 |
| 86,200 | 86,250 | 17,295 | 13,034 | 17,585 | 15,809 |
| 86,250 | 86,300 | 17,308 | 13,046 | 17,599 | 15,821 |
| 86,300 | 86,350 | 17,320 | 13,059 | 17,613 | 15,834 |
| 86,350 | 86,400 | 17,333 | 13,071 | 17,627 | 15,846 |
| 86,400 | 86,450 | 17,345 | 13,084 | 17,641 | 15,859 |
| 86,450 | 86,500 | 17,358 | 13,096 | 17,655 | 15,871 |
| 86,500 | 86,550 | 17,370 | 13,109 | 17,669 | 15,884 |
| 86,550 | 86,600 | 17,383 | 13,121 | 17,683 | 15,896 |
| 86,600 | 86,650 | 17,395 | 13,134 | 17,697 | 15,909 |
| 86,650 | 86,700 | 17,408 | 13,146 | 17,711 | 15,921 |
| 86,700 | 86,750 | 17,420 | 13,159 | 17,725 | 15,934 |
| 86,750 | 86,800 | 17,433 | 13,171 | 17,739 | 15,946 |
| 86,800 | 86,850 | 17,445 | 13,184 | 17,753 | 15,959 |
| 86,850 | 86,900 | 17,458 | 13,196 | 17,767 | 15,971 |
| 86,900 | 86,950 | 17,470 | 13,209 | 17,781 | 15,984 |
| 86,950 | 87,000 | 17,483 | 13,221 | 17,795 | 15,996 |
| 87,000 | |||||
| 87,000 | 87,050 | 17,495 | 13,234 | 17,809 | 16,009 |
| 87,050 | 87,100 | 17,508 | 13,246 | 17,823 | 16,021 |
| 87,100 | 87,150 | 17,520 | 13,259 | 17,837 | 16,034 |
| 87,150 | 87,200 | 17,533 | 13,271 | 17,851 | 16,046 |
| 87,200 | 87,250 | 17,545 | 13,284 | 17,865 | 16,059 |
| 87,250 | 87,300 | 17,558 | 13,296 | 17,879 | 16,071 |
| 87,300 | 87,350 | 17,570 | 13,309 | 17,893 | 16,084 |
| 87,350 | 87,400 | 17,583 | 13,321 | 17,907 | 16,096 |
| 87,400 | 87,450 | 17,595 | 13,334 | 17,921 | 16,109 |
| 87,450 | 87,500 | 17,608 | 13,346 | 17,935 | 16,121 |
| 87,500 | 87,550 | 17,620 | 13,359 | 17,949 | 16,134 |
| 87,550 | 87,600 | 17,633 | 13,371 | 17,963 | 16,146 |
| 87,600 | 87,650 | 17,645 | 13,384 | 17,977 | 16,159 |
| 87,650 | 87,700 | 17,658 | 13,396 | 17,991 | 16,171 |
| 87,700 | 87,750 | 17,670 | 13,409 | 18,005 | 16,184 |
| 87,750 | 87,800 | 17,683 | 13,421 | 18,019 | 16,196 |
| 87,800 | 87,850 | 17,695 | 13,434 | 18,033 | 16,209 |
| 87,850 | 87,900 | 17,708 | 13,446 | 18,047 | 16,221 |
| 87,900 | 87,950 | 17,720 | 13,459 | 18,061 | 16,234 |
| 87,950 | 88,000 | 17,733 | 13,471 | 18,075 | 16,246 |
| 88,000 | |||||
| 88,000 | 88,050 | 17,745 | 13,484 | 18,089 | 16,259 |
| 88,050 | 88,100 | 17,758 | 13,496 | 18,103 | 16,271 |
| 88,100 | 88,150 | 17,770 | 13,509 | 18,117 | 16,284 |
| 88,150 | 88,200 | 17,783 | 13,521 | 18,131 | 16,296 |
| 88,200 | 88,250 | 17,795 | 13,534 | 18,145 | 16,309 |
| 88,250 | 88,300 | 17,808 | 13,546 | 18,159 | 16,321 |
| 88,300 | 88,350 | 17,820 | 13,559 | 18,173 | 16,334 |
| 88,350 | 88,400 | 17,833 | 13,571 | 18,187 | 16,346 |
| 88,400 | 88,450 | 17,845 | 13,584 | 18,201 | 16,359 |
| 88,450 | 88,500 | 17,858 | 13,596 | 18,215 | 16,371 |
| 88,500 | 88,550 | 17,870 | 13,609 | 18,229 | 16,384 |
| 88,550 | 88,600 | 17,883 | 13,621 | 18,243 | 16,396 |
| 88,600 | 88,650 | 17,895 | 13,634 | 18,257 | 16,409 |
| 88,650 | 88,700 | 17,908 | 13,646 | 18,271 | 16,421 |
| 88,700 | 88,750 | 17,920 | 13,659 | 18,285 | 16,434 |
| 88,750 | 88,800 | 17,933 | 13,671 | 18,299 | 16,446 |
| 88,800 | 88,850 | 17,945 | 13,684 | 18,313 | 16,459 |
| 88,850 | 88,900 | 17,958 | 13,696 | 18,327 | 16,471 |
| 88,900 | 88,950 | 17,970 | 13,709 | 18,341 | 16,484 |
| 88,950 | 89,000 | 17,983 | 13,721 | 18,355 | 16,496 |
| 89,000 | |||||
| 89,000 | 89,050 | 17,995 | 13,734 | 18,369 | 16,509 |
| 89,050 | 89,100 | 18,008 | 13,746 | 18,383 | 16,521 |
| 89,100 | 89,150 | 18,020 | 13,759 | 18,397 | 16,534 |
| 89,150 | 89,200 | 18,033 | 13,771 | 18,411 | 16,546 |
| 89,200 | 89,250 | 18,045 | 13,784 | 18,425 | 16,559 |
| 89,250 | 89,300 | 18,058 | 13,796 | 18,439 | 16,571 |
| 89,300 | 89,350 | 18,070 | 13,809 | 18,453 | 16,584 |
| 89,350 | 89,400 | 18,083 | 13,821 | 18,467 | 16,596 |
| 89,400 | 89,450 | 18,095 | 13,834 | 18,481 | 16,609 |
| 89,450 | 89,500 | 18,108 | 13,846 | 18,495 | 16,621 |
| 89,500 | 89,550 | 18,120 | 13,859 | 18,509 | 16,634 |
| 89,550 | 89,600 | 18,133 | 13,871 | 18,523 | 16,646 |
| 89,600 | 89,650 | 18,145 | 13,884 | 18,537 | 16,659 |
| 89,650 | 89,700 | 18,158 | 13,896 | 18,551 | 16,671 |
| 89,700 | 89,750 | 18,170 | 13,909 | 18,565 | 16,684 |
| 89,750 | 89,800 | 18,183 | 13,921 | 18,579 | 16,696 |
| 89,800 | 89,850 | 18,195 | 13,934 | 18,593 | 16,709 |
| 89,850 | 89,900 | 18,208 | 13,946 | 18,607 | 16,721 |
| 89,900 | 89,950 | 18,220 | 13,959 | 18,621 | 16,734 |
| 89,950 | 90,000 | 18,233 | 13,971 | 18,635 | 16,746 |
| 90,000 | |||||
| 90,000 | 90,050 | 18,245 | 13,984 | 18,649 | 16,759 |
| 90,050 | 90,100 | 18,258 | 13,996 | 18,663 | 16,771 |
| 90,100 | 90,150 | 18,270 | 14,009 | 18,677 | 16,784 |
| 90,150 | 90,200 | 18,283 | 14,021 | 18,691 | 16,796 |
| 90,200 | 90,250 | 18,295 | 14,034 | 18,705 | 16,809 |
| 90,250 | 90,300 | 18,308 | 14,046 | 18,719 | 16,821 |
| 90,300 | 90,350 | 18,320 | 14,059 | 18,733 | 16,834 |
| 90,350 | 90,400 | 18,333 | 14,071 | 18,747 | 16,846 |
| 90,400 | 90,450 | 18,345 | 14,084 | 18,761 | 16,859 |
| 90,450 | 90,500 | 18,358 | 14,096 | 18,775 | 16,871 |
| 90,500 | 90,550 | 18,370 | 14,109 | 18,789 | 16,884 |
| 90,550 | 90,600 | 18,383 | 14,121 | 18,803 | 16,896 |
| 90,600 | 90,650 | 18,395 | 14,134 | 18,817 | 16,909 |
| 90,650 | 90,700 | 18,408 | 14,146 | 18,831 | 16,921 |
| 90,700 | 90,750 | 18,420 | 14,159 | 18,845 | 16,934 |
| 90,750 | 90,800 | 18,433 | 14,171 | 18,859 | 16,946 |
| 90,800 | 90,850 | 18,445 | 14,184 | 18,873 | 16,959 |
| 90,850 | 90,900 | 18,458 | 14,196 | 18,887 | 16,971 |
| 90,900 | 90,950 | 18,470 | 14,209 | 18,901 | 16,984 |
| 90,950 | 91,000 | 18,483 | 14,221 | 18,915 | 16,996 |
| 91,000 | |||||
| 91,000 | 91,050 | 18,495 | 14,234 | 18,929 | 17,009 |
| 91,050 | 91,100 | 18,508 | 14,246 | 18,943 | 17,021 |
| 91,100 | 91,150 | 18,520 | 14,259 | 18,957 | 17,034 |
| 91,150 | 91,200 | 18,533 | 14,271 | 18,971 | 17,046 |
| 91,200 | 91,250 | 18,545 | 14,284 | 18,985 | 17,059 |
| 91,250 | 91,300 | 18,558 | 14,296 | 18,999 | 17,071 |
| 91,300 | 91,350 | 18,570 | 14,309 | 19,013 | 17,084 |
| 91,350 | 91,400 | 18,583 | 14,321 | 19,027 | 17,096 |
| 91,400 | 91,450 | 18,595 | 14,334 | 19,041 | 17,109 |
| 91,450 | 91,500 | 18,608 | 14,346 | 19,055 | 17,121 |
| 91,500 | 91,550 | 18,620 | 14,359 | 19,069 | 17,134 |
| 91,550 | 91,600 | 18,633 | 14,371 | 19,083 | 17,146 |
| 91,600 | 91,650 | 18,645 | 14,384 | 19,097 | 17,159 |
| 91,650 | 91,700 | 18,658 | 14,396 | 19,111 | 17,171 |
| 91,700 | 91,750 | 18,670 | 14,409 | 19,125 | 17,184 |
| 91,750 | 91,800 | 18,683 | 14,421 | 19,139 | 17,196 |
| 91,800 | 91,850 | 18,695 | 14,434 | 19,153 | 17,209 |
| 91,850 | 91,900 | 18,708 | 14,446 | 19,167 | 17,221 |
| 91,900 | 91,950 | 18,721 | 14,459 | 19,181 | 17,234 |
| 91,950 | 92,000 | 18,735 | 14,471 | 19,195 | 17,246 |
| 92,000 | |||||
| 92,000 | 92,050 | 18,749 | 14,484 | 19,209 | 17,259 |
| 92,050 | 92,100 | 18,763 | 14,496 | 19,223 | 17,271 |
| 92,100 | 92,150 | 18,777 | 14,509 | 19,237 | 17,284 |
| 92,150 | 92,200 | 18,791 | 14,521 | 19,251 | 17,296 |
| 92,200 | 92,250 | 18,805 | 14,534 | 19,265 | 17,309 |
| 92,250 | 92,300 | 18,819 | 14,546 | 19,279 | 17,321 |
| 92,300 | 92,350 | 18,833 | 14,559 | 19,293 | 17,334 |
| 92,350 | 92,400 | 18,847 | 14,571 | 19,307 | 17,346 |
| 92,400 | 92,450 | 18,861 | 14,584 | 19,321 | 17,359 |
| 92,450 | 92,500 | 18,875 | 14,596 | 19,335 | 17,371 |
| 92,500 | 92,550 | 18,889 | 14,609 | 19,349 | 17,384 |
| 92,550 | 92,600 | 18,903 | 14,621 | 19,363 | 17,396 |
| 92,600 | 92,650 | 18,917 | 14,634 | 19,377 | 17,409 |
| 92,650 | 92,700 | 18,931 | 14,646 | 19,391 | 17,421 |
| 92,700 | 92,750 | 18,945 | 14,659 | 19,405 | 17,434 |
| 92,750 | 92,800 | 18,959 | 14,671 | 19,419 | 17,446 |
| 92,800 | 92,850 | 18,973 | 14,684 | 19,433 | 17,459 |
| 92,850 | 92,900 | 18,987 | 14,696 | 19,447 | 17,471 |
| 92,900 | 92,950 | 19,001 | 14,709 | 19,461 | 17,484 |
| 92,950 | 93,000 | 19,015 | 14,721 | 19,475 | 17,496 |
| 93,000 | |||||
| 93,000 | 93,050 | 19,029 | 14,734 | 19,489 | 17,509 |
| 93,050 | 93,100 | 19,043 | 14,746 | 19,503 | 17,521 |
| 93,100 | 93,150 | 19,057 | 14,759 | 19,517 | 17,534 |
| 93,150 | 93,200 | 19,071 | 14,771 | 19,531 | 17,546 |
| 93,200 | 93,250 | 19,085 | 14,784 | 19,545 | 17,559 |
| 93,250 | 93,300 | 19,099 | 14,796 | 19,559 | 17,571 |
| 93,300 | 93,350 | 19,113 | 14,809 | 19,573 | 17,584 |
| 93,350 | 93,400 | 19,127 | 14,821 | 19,587 | 17,596 |
| 93,400 | 93,450 | 19,141 | 14,834 | 19,601 | 17,609 |
| 93,450 | 93,500 | 19,155 | 14,846 | 19,615 | 17,621 |
| 93,500 | 93,550 | 19,169 | 14,859 | 19,629 | 17,634 |
| 93,550 | 93,600 | 19,183 | 14,871 | 19,643 | 17,646 |
| 93,600 | 93,650 | 19,197 | 14,884 | 19,657 | 17,659 |
| 93,650 | 93,700 | 19,211 | 14,896 | 19,671 | 17,671 |
| 93,700 | 93,750 | 19,225 | 14,909 | 19,685 | 17,684 |
| 93,750 | 93,800 | 19,239 | 14,921 | 19,699 | 17,696 |
| 93,800 | 93,850 | 19,253 | 14,934 | 19,713 | 17,709 |
| 93,850 | 93,900 | 19,267 | 14,946 | 19,727 | 17,721 |
| 93,900 | 93,950 | 19,281 | 14,959 | 19,741 | 17,734 |
| 93,950 | 94,000 | 19,295 | 14,971 | 19,755 | 17,746 |
| 94,000 | |||||
| 94,000 | 94,050 | 19,309 | 14,984 | 19,769 | 17,759 |
| 94,050 | 94,100 | 19,323 | 14,996 | 19,783 | 17,771 |
| 94,100 | 94,150 | 19,337 | 15,009 | 19,797 | 17,784 |
| 94,150 | 94,200 | 19,351 | 15,021 | 19,811 | 17,796 |
| 94,200 | 94,250 | 19,365 | 15,034 | 19,825 | 17,809 |
| 94,250 | 94,300 | 19,379 | 15,046 | 19,839 | 17,821 |
| 94,300 | 94,350 | 19,393 | 15,059 | 19,853 | 17,834 |
| 94,350 | 94,400 | 19,407 | 15,071 | 19,867 | 17,846 |
| 94,400 | 94,450 | 19,421 | 15,084 | 19,881 | 17,859 |
| 94,450 | 94,500 | 19,435 | 15,096 | 19,895 | 17,871 |
| 94,500 | 94,550 | 19,449 | 15,109 | 19,909 | 17,884 |
| 94,550 | 94,600 | 19,463 | 15,121 | 19,923 | 17,896 |
| 94,600 | 94,650 | 19,477 | 15,134 | 19,937 | 17,909 |
| 94,650 | 94,700 | 19,491 | 15,146 | 19,951 | 17,921 |
| 94,700 | 94,750 | 19,505 | 15,159 | 19,965 | 17,934 |
| 94,750 | 94,800 | 19,519 | 15,171 | 19,979 | 17,946 |
| 94,800 | 94,850 | 19,533 | 15,184 | 19,993 | 17,959 |
| 94,850 | 94,900 | 19,547 | 15,196 | 20,007 | 17,971 |
| 94,900 | 94,950 | 19,561 | 15,209 | 20,021 | 17,984 |
| 94,950 | 95,000 | 19,575 | 15,221 | 20,035 | 17,996 |
| 95,000 | |||||
| 95,000 | 95,050 | 19,589 | 15,234 | 20,049 | 18,009 |
| 95,050 | 95,100 | 19,603 | 15,246 | 20,063 | 18,021 |
| 95,100 | 95,150 | 19,617 | 15,259 | 20,077 | 18,034 |
| 95,150 | 95,200 | 19,631 | 15,271 | 20,091 | 18,046 |
| 95,200 | 95,250 | 19,645 | 15,284 | 20,105 | 18,059 |
| 95,250 | 95,300 | 19,659 | 15,296 | 20,119 | 18,071 |
| 95,300 | 95,350 | 19,673 | 15,309 | 20,133 | 18,084 |
| 95,350 | 95,400 | 19,687 | 15,321 | 20,147 | 18,096 |
| 95,400 | 95,450 | 19,701 | 15,334 | 20,161 | 18,109 |
| 95,450 | 95,500 | 19,715 | 15,346 | 20,175 | 18,121 |
| 95,500 | 95,550 | 19,729 | 15,359 | 20,189 | 18,134 |
| 95,550 | 95,600 | 19,743 | 15,371 | 20,203 | 18,146 |
| 95,600 | 95,650 | 19,757 | 15,384 | 20,217 | 18,159 |
| 95,650 | 95,700 | 19,771 | 15,396 | 20,231 | 18,171 |
| 95,700 | 95,750 | 19,785 | 15,409 | 20,245 | 18,184 |
| 95,750 | 95,800 | 19,799 | 15,421 | 20,259 | 18,196 |
| 95,800 | 95,850 | 19,813 | 15,434 | 20,273 | 18,209 |
| 95,850 | 95,900 | 19,827 | 15,446 | 20,287 | 18,221 |
| 95,900 | 95,950 | 19,841 | 15,459 | 20,301 | 18,234 |
| 95,950 | 96,000 | 19,855 | 15,471 | 20,315 | 18,246 |
| 96,000 | |||||
| 96,000 | 96,050 | 19,869 | 15,484 | 20,329 | 18,259 |
| 96,050 | 96,100 | 19,883 | 15,496 | 20,343 | 18,271 |
| 96,100 | 96,150 | 19,897 | 15,509 | 20,357 | 18,284 |
| 96,150 | 96,200 | 19,911 | 15,521 | 20,371 | 18,296 |
| 96,200 | 96,250 | 19,925 | 15,534 | 20,385 | 18,309 |
| 96,250 | 96,300 | 19,939 | 15,546 | 20,399 | 18,321 |
| 96,300 | 96,350 | 19,953 | 15,559 | 20,413 | 18,334 |
| 96,350 | 96,400 | 19,967 | 15,571 | 20,427 | 18,346 |
| 96,400 | 96,450 | 19,981 | 15,584 | 20,441 | 18,359 |
| 96,450 | 96,500 | 19,995 | 15,596 | 20,455 | 18,371 |
| 96,500 | 96,550 | 20,009 | 15,609 | 20,469 | 18,384 |
| 96,550 | 96,600 | 20,023 | 15,621 | 20,483 | 18,396 |
| 96,600 | 96,650 | 20,037 | 15,634 | 20,497 | 18,409 |
| 96,650 | 96,700 | 20,051 | 15,646 | 20,511 | 18,421 |
| 96,700 | 96,750 | 20,065 | 15,659 | 20,525 | 18,434 |
| 96,750 | 96,800 | 20,079 | 15,671 | 20,539 | 18,446 |
| 96,800 | 96,850 | 20,093 | 15,684 | 20,553 | 18,459 |
| 96,850 | 96,900 | 20,107 | 15,696 | 20,567 | 18,471 |
| 96,900 | 96,950 | 20,121 | 15,709 | 20,581 | 18,484 |
| 96,950 | 97,000 | 20,135 | 15,721 | 20,595 | 18,496 |
| 97,000 | |||||
| 97,000 | 97,050 | 20,149 | 15,734 | 20,609 | 18,509 |
| 97,050 | 97,100 | 20,163 | 15,746 | 20,623 | 18,521 |
| 97,100 | 97,150 | 20,177 | 15,759 | 20,637 | 18,534 |
| 97,150 | 97,200 | 20,191 | 15,771 | 20,651 | 18,546 |
| 97,200 | 97,250 | 20,205 | 15,784 | 20,665 | 18,559 |
| 97,250 | 97,300 | 20,219 | 15,796 | 20,679 | 18,571 |
| 97,300 | 97,350 | 20,233 | 15,809 | 20,693 | 18,584 |
| 97,350 | 97,400 | 20,247 | 15,821 | 20,707 | 18,596 |
| 97,400 | 97,450 | 20,261 | 15,834 | 20,721 | 18,609 |
| 97,450 | 97,500 | 20,275 | 15,846 | 20,735 | 18,621 |
| 97,500 | 97,550 | 20,289 | 15,859 | 20,749 | 18,634 |
| 97,550 | 97,600 | 20,303 | 15,871 | 20,763 | 18,646 |
| 97,600 | 97,650 | 20,317 | 15,884 | 20,777 | 18,659 |
| 97,650 | 97,700 | 20,331 | 15,896 | 20,791 | 18,671 |
| 97,700 | 97,750 | 20,345 | 15,909 | 20,805 | 18,684 |
| 97,750 | 97,800 | 20,359 | 15,921 | 20,819 | 18,696 |
| 97,800 | 97,850 | 20,373 | 15,934 | 20,833 | 18,709 |
| 97,850 | 97,900 | 20,387 | 15,946 | 20,847 | 18,721 |
| 97,900 | 97,950 | 20,401 | 15,959 | 20,861 | 18,734 |
| 97,950 | 98,000 | 20,415 | 15,971 | 20,875 | 18,746 |
| 98,000 | |||||
| 98,000 | 98,050 | 20,429 | 15,984 | 20,889 | 18,759 |
| 98,050 | 98,100 | 20,443 | 15,996 | 20,903 | 18,771 |
| 98,100 | 98,150 | 20,457 | 16,009 | 20,917 | 18,784 |
| 98,150 | 98,200 | 20,471 | 16,021 | 20,931 | 18,796 |
| 98,200 | 98,250 | 20,485 | 16,034 | 20,945 | 18,809 |
| 98,250 | 98,300 | 20,499 | 16,046 | 20,959 | 18,821 |
| 98,300 | 98,350 | 20,513 | 16,059 | 20,973 | 18,834 |
| 98,350 | 98,400 | 20,527 | 16,071 | 20,987 | 18,846 |
| 98,400 | 98,450 | 20,541 | 16,084 | 21,001 | 18,859 |
| 98,450 | 98,500 | 20,555 | 16,096 | 21,015 | 18,871 |
| 98,500 | 98,550 | 20,569 | 16,109 | 21,029 | 18,884 |
| 98,550 | 98,600 | 20,583 | 16,121 | 21,043 | 18,896 |
| 98,600 | 98,650 | 20,597 | 16,134 | 21,057 | 18,909 |
| 98,650 | 98,700 | 20,611 | 16,146 | 21,071 | 18,921 |
| 98,700 | 98,750 | 20,625 | 16,159 | 21,085 | 18,934 |
| 98,750 | 98,800 | 20,639 | 16,171 | 21,099 | 18,946 |
| 98,800 | 98,850 | 20,653 | 16,184 | 21,113 | 18,959 |
| 98,850 | 98,900 | 20,667 | 16,196 | 21,127 | 18,971 |
| 98,900 | 98,950 | 20,681 | 16,209 | 21,141 | 18,984 |
| 98,950 | 99,000 | 20,695 | 16,221 | 21,155 | 18,996 |
| 99,000 | |||||
| 99,000 | 99,050 | 20,709 | 16,234 | 21,169 | 19,009 |
| 99,050 | 99,100 | 20,723 | 16,246 | 21,183 | 19,021 |
| 99,100 | 99,150 | 20,737 | 16,259 | 21,197 | 19,034 |
| 99,150 | 99,200 | 20,751 | 16,271 | 21,211 | 19,046 |
| 99,200 | 99,250 | 20,765 | 16,284 | 21,225 | 19,059 |
| 99,250 | 99,300 | 20,779 | 16,296 | 21,239 | 19,071 |
| 99,300 | 99,350 | 20,793 | 16,309 | 21,253 | 19,084 |
| 99,350 | 99,400 | 20,807 | 16,321 | 21,267 | 19,096 |
| 99,400 | 99,450 | 20,821 | 16,334 | 21,281 | 19,109 |
| 99,450 | 99,500 | 20,835 | 16,346 | 21,295 | 19,121 |
| 99,500 | 99,550 | 20,849 | 16,359 | 21,309 | 19,134 |
| 99,550 | 99,600 | 20,863 | 16,371 | 21,323 | 19,146 |
| 99,600 | 99,650 | 20,877 | 16,384 | 21,337 | 19,159 |
| 99,650 | 99,700 | 20,891 | 16,396 | 21,351 | 19,171 |
| 99,700 | 99,750 | 20,905 | 16,409 | 21,365 | 19,184 |
| 99,750 | 99,800 | 20,919 | 16,421 | 21,379 | 19,196 |
| 99,800 | 99,850 | 20,933 | 16,434 | 21,393 | 19,209 |
| 99,850 | 99,900 | 20,947 | 16,446 | 21,407 | 19,221 |
| 99,900 | 99,950 | 20,961 | 16,459 | 21,421 | 19,234 |
| 99,950 | 100,000 | 20,975 | 16,471 | 21,435 | 19,246 |
|
$100,000 or over use the Tax Computation Worksheet |
|||||
2017 Tax Computation Worksheet—Line 44
|
See the instructions for line 44 to see if you must use the worksheet below to figure your tax. | |
| Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing. | ||
Section A—Use if your filing status is Single. Complete the row below that applies to you.
|
Taxable income.
If line 43 is— |
(a)
Enter the amount from line 43 |
(b)
Multiplication amount |
(c)
Multiply (a) by (b) |
(d)
Subtraction amount |
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44. |
| At least $100,000 but not over $191,650 | $ | × 28% (0.28) | $ | $ 7,018.25 | $ |
| Over $191,650 but not over $416,700 | $ | × 33% (0.33) | $ | $ 16,600.75 | $ |
| Over $416,700 but not over $418,400 | $ | × 35% (0.35) | $ | $ 24,934.75 | $ |
| Over $418,400 | $ | × 39.6% (0.396) | $ | $ 44,181.15 | $ |
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.
|
Taxable income.
If line 43 is— |
(a)
Enter the amount from line 43 |
(b)
Multiplication amount |
(c)
Multiply (a) by (b) |
(d)
Subtraction amount |
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44. |
| At least $100,000 but not over $153,100 | $ | × 25% (0.25) | $ | $ 8,522.50 | $ |
| Over $153,100 but not over $233,350 | $ | × 28% (0.28) | $ | $ 13,115.50 | $ |
| Over $233,350 but not over $416,700 | $ | × 33% (0.33) | $ | $ 24,783.00 | $ |
| Over $416,700 but not over $470,700 | $ | × 35% (0.35) | $ | $ 33,117.00 | $ |
| Over $470,700 | $ | × 39.6% (0.396) | $ | $ 54,769.20 | $ |
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
|
Taxable income.
If line 43 is— |
(a)
Enter the amount from line 43 |
(b)
Multiplication amount |
(c)
Multiply (a) by (b) |
(d)
Subtraction amount |
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44. |
| At least $100,000 but not over $116,675 | $ | × 28% (0.28) | $ | $ 6,557.75 | $ |
| Over $116,675 but not over $208,350 | $ | × 33% (0.33) | $ | $ 12,391.50 | $ |
| Over $208,350 but not over $235,350 | $ | × 35% (0.35) | $ | $ 16,558.50 | $ |
| Over $235,350 | $ | × 39.6% (0.396) | $ | $ 27,384.60 | $ |
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
|
Taxable income.
If line 43 is— |
(a)
Enter the amount from line 43 |
(b)
Multiplication amount |
(c)
Multiply (a) by (b) |
(d)
Subtraction amount |
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44. |
| At least $100,000 but not over $131,200 | $ | × 25% (0.25) | $ | $ 5,747.50 | $ |
| Over $131,200 but not over $212,500 | $ | × 28% (0.28) | $ | $ 9,683.50 | $ |
| Over $212,500 but not over $416,700 | $ | × 33% (0.33) | $ | $ 20,308.50 | $ |
| Over $416,700 but not over $444,550 | $ | × 35% (0.35) | $ | $ 28,642.50 | $ |
| Over $444,550 | $ | × 39.6% (0.396) | $ | $ 49,091.80 | $ |
Introduction
The IRS Mission. Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
How To Avoid Common Mistakes
Mistakes can delay your refund or result in notices being sent to you. One of the best ways to file an accurate return is to file electronically. Tax software does the math for you and will help you avoid mistakes. You may be eligible to use free tax software that will take the guesswork out of preparing your return. Free File makes available free brand-name software and free e-file . Visit IRS.gov/FreeFile for details. Join the eight in 10 taxpayers who get their refunds faster by using direct deposit and e-file .
-
Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4).
-
Check your math, especially for the child tax credit, earned income credit (EIC), taxable social security benefits, total income, itemized deductions or standard deduction, deduction for exemptions, taxable income, total tax, federal income tax withheld, and refund or amount you owe.
-
Be sure you used the correct method to figure your tax. See the instructions for line 44.
-
Be sure to enter your SSN in the space provided on page 1 of Form 1040. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card.
-
Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return.
-
If you live in an apartment, be sure to include your apartment number in your address.
-
If you are taking the standard deduction, see the instructions for line 40 to be sure you entered the correct amount.
-
If you received capital gain distributions but weren't required to file Schedule D, make sure you checked the box on line 13.
-
If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children you have.
-
Remember to sign and date Form 1040 and enter your occupation(s).
-
Attach your Form(s) W-2 and other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier.
-
If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 78 for details.
-
Make sure to check Where Do You File? before mailing your return. Over the next several years, the IRS will be reducing the number of paper tax return processing sites from five down to two. Because of this, you may need to mail your return to a different address than you have in the past.
-
Don’t file more than one original return for the same year, even if you haven't gotten your refund or haven't heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.
-
Make sure you either indicate qualifying health care coverage for you, your spouse (if filing jointly), or anyone you can or do claim as a dependent by checking the box on line 61, claim an exemption from the requirement to have health care coverage by attaching Form 8965, or make a shared responsibility payment on line 61.
-
Make sure that if you, your spouse, with whom you are filing a joint return, or your dependent was enrolled in Marketplace coverage and advance payments of the premium tax credit were made for the coverage, that you attach Form 8962. You may have to repay excess advance payments even if someone else enrolled you, your spouse, or your dependent in the Marketplace coverage. Excess advance payments may also have to be repaid if you enrolled someone in Marketplace coverage, you don't claim that individual as a dependent, and no one else claims that individual as a dependent. See the instructions for line 46 and the Instructions for Form 8962. You or whoever enrolled you should have received Form 1095-A from the Marketplace with information about who was covered and any advance payments of the premium tax credit.
-
Make sure to check Where Do You File? before mailing your return. Over the next several years the IRS will be reducing the number of paper tax return processing sites from five down to two. Because of this, you may need to mail your return to a different address than you have in the past.
Innocent Spouse Relief
Generally, both you and your spouse are each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it wouldn't be fair to hold you liable for the tax. You also may qualify for relief if you were a married resident of a community property state but didn't file a joint return and are now liable for an unpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Don’t file Form 8857 with your Form 1040. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009.
Income Tax Withholding and Estimated Tax Payments for 2018
You can use the IRS Withholding Calculator instead of Pub. 505 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding increased or decreased.
In general, you don’t have to make estimated tax payments if you expect that your 2018 Form 1040 will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2018 is $1,000 or more, see Form 1040-ES and Pub. 505 for a worksheet you can use to see if you have to make estimated tax payments. For more details, see Pub. 505.
Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information, such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
-
Protect your SSN,
-
Ensure your employer is protecting your SSN, and
-
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. For more information, see Pub. 5027.
If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that haven't been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Deaf or hard-of-hearing individuals also can contact the IRS through relay services such as the Federal Relay Service available at www.gsa.gov/fedrelay.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.
The IRS doesn't initiate contacts with taxpayers via emails. Also, the IRS doesn't request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You also may report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-877-8339. You can forward suspicious emails to the Federal Trade Commission (FTC) at spam@uce.gov or report them at ftc.gov/complaint. You can contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-866-653-4261.
Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.
How Do You Make a Gift To Reduce Debt Held By the Public?
If you wish to do so, make a check payable to "Bureau of the Fiscal Service." You can send it to: Bureau of the Fiscal Service, Attn: Dept G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. In the memo section of the check, make a note that it is a gift to reduce the debt held by the public. Don’t add your gift to any tax you may owe. See the instructions for line 78 for details on how to pay any tax you owe. For information on how to make this type of gift online, go to www.treasurydirect.gov and click on "How To Make a Contribution to Reduce the Debt."
You may be able to deduct this gift on your 2018 tax return.
How Long Should Records Be Kept?
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.
Amended Return
File Form 1040X to change a return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.
Use the Where's My Amended Return application on IRS.gov to track the status of your amended return. It can take up to 3 weeks from the date you mailed it to show up in our system.
Need a Copy of Your Tax Return Information?
Tax return transcripts are free and generally are used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To get a free transcript:
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Visit IRS.gov/Transcript,
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Use Form 4506-T or 4506T-EZ, or
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Call us at 1-800-908-9946.
If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. See Form 4506 for the current fee. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived.
Death of a Taxpayer
If a taxpayer died before filing a return for 2017, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.
If your spouse died in 2017 and you didn't remarry in 2017, or if your spouse died in 2018 before filing a return for 2017, you can file a joint return. A joint return should show your spouse's 2017 income before death and your income for all of 2017. Enter "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she also must sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.
Claiming a Refund for a Deceased Taxpayer
If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use Tax Topic 356 or see Pub. 559.
Past Due Returns
If you or someone you know needs to file past due tax returns, use Tax Topic 153 or go to IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 instructions. For example, if you are filing a 2014 return in 2018, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.
How To Get Tax Help
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Preparing and filing your tax return.
Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov to see your options for preparing and filing your return which include the following.
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Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.
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VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.
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TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.
Getting answers to your tax law questions.
On IRS.gov get answers to your tax questions anytime, anywhere.
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Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.
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Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
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Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
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You also may be able to access tax law information in your electronic filing software.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You also can download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days.
Access your online account (Individual taxpayers only).
Go to IRS.gov/Account to securely access information about your federal tax account.
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View the amount you owe, pay online or set up an online payment agreement.
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Access your tax records online.
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Review the past 18 months of your payment history.
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Go to IRS.gov/SecureAccess to review the required identity authentication process.
Using direct deposit.
The fastest way to receive a tax refund is to combine direct deposit and IRS e-file . Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.
Delayed refund for returns claiming certain credits.
The IRS can’t issue refunds before mid-February 2018 for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if they chose direct deposit and there are no other issues with the tax return.
Getting a transcript or copy of a return.
The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:
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Order your transcript by calling 1-800-908-9946.
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Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).
Using online tools to help prepare your return.
Go to IRS.gov/Tools for the following.
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The Earned Income Tax Credit Assistant ( IRS.gov/EIC) determines if you are eligible for the EIC.
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The Online EIN Application ( IRS.gov/EIN) helps you get an employer identification number.
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The IRS Withholding Calculator ( IRS.gov/W4App) estimates the amount you should have withheld from your paycheck for federal income tax purposes.
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The First Time Homebuyer Credit Account Look-up ( IRS.gov/Homebuyer) tool provides information on your repayments and account balance.
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The Sales Tax Deduction Calculator ( IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid.
Resolving tax-related identity theft issues.
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The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
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Go to IRS.gov/IDProtection for information and videos.
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If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take.
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See Secure Your Tax Records From Identity Theft under General Information , earlier.
Checking on the status of your refund.
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Go to IRS.gov/Refunds.
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The IRS can’t issue refunds before mid-February 2018 for returns that properly claimed the EIC or ACTC. This applies to the entire refund, not just the portion associated with these credits. The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if you chose direct deposit and there are no other issues with the tax return.
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Download the official IRS2Go app to your mobile device to check your refund status.
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Call the automated refund hotline at 1-800-829-1954. See Refund Information , later.
Making a tax payment.
The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.
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IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
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Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.
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Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.
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Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
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Check or money order: Mail your payment to the address listed on the notice or instructions.
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Cash: You may be able to pay your taxes with cash at a participating retail store.
What if I can’t pay now?
Go to IRS.gov/Payments for more information about your options.
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Apply for an online payment agreement ( IRS.gov/OPA) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
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Use the Offer in Compromise Pre-Qualifier ( IRS.gov/OIC) to see if you can settle your tax debt for less than the full amount you owe.
Checking the status of an amended return.
Go to IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options.
Watching IRS videos.
The IRS Video portal IRSvideos.gov contains video and audio presentations for individuals, small businesses, and tax professionals.
Getting tax information in other languages.
For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
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Korean ( IRS.gov/Korean).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
Interest and Penalties
You don’t have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040, page 2. Don’t include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 78.
Interest
We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We also will charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
Penalties
Late filing.
If you don’t file your return by the due date (including extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $210 or the amount of any tax you owe, whichever is smaller.
Late payment of tax.
If you pay your taxes late, the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn't paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.
Frivolous return.
In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. A frivolous return is one that doesn't contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB/ar13.html.
Other.
Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, making a false statement, or identity theft. See Pub. 17 for details on some of these penalties.
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Taxpayer Bill of Rights
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| All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them. | |
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The right to be informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. The right to quality service. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. The right to challenge the IRS's position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. The right to appeal an IRS decision in an independent forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. The right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit. The right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing. The right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information. The right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation. The right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. Learn more at IRS.gov/TaxpayerRights. |
To check the status of your refund, go to IRS.gov/Refunds or use the free IRS2Go app, 24 hours a day, 7 days a week. Information about your refund generally will be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status.
The IRS can’t issue refunds before mid-February 2018 for returns that claim the earned income credit or the additional child tax credit. This delay applies to the entire refund, not just the portion associated with these credits.
The IRS expects the earliest that earned income credit and/or additional child tax credit related refunds will be available in taxpayer bank accounts or on debit cards is February 27, 2018, if they chose direct deposit and there are no other issues with the tax return.
To use Where's My Refund , have a copy of your tax return handy. You will need to enter the following information from your return:
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Your social security number (or individual taxpayer identification number),
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Your filing status, and
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The exact whole dollar amount of your refund.
Where's My Refund will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund.
Updates to refund status are made once a day - usually at night.
If you don’t have Internet access, you can call 1-800-829-1954 24 hours a day, 7 days a week, for automated refund information. Our phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return.
Don’t send in a copy of your return unless asked to do so.
To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions).
Where's My Refund doesn't track refunds that are claimed on an amended tax return.
Refund information also is available in Spanish at IRS.gov/Spanish and 1-800-829-1954.
All topics are available in Spanish (and most topics are available in Chinese, Korean, Vietnamese, and Russian).
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IRS services—Volunteer tax assistance, outreach programs, and identity theft102
Tax assistance for individuals with disabilities103
Tax help for small businesses and the self-employed104
Taxpayer Advocate Service—Your voice at the IRS105
Armed Forces tax information107
Tax relief in disaster situations151
Your appeal rights152
Refund information153
What to do if you haven't filed your tax return154
Form W-2 and Form 1099-R (What to do if incorrect or not received)155
Obtaining forms and publications156
Copy or transcript of your tax return—How to get one157
Change your address—How to notify the IRS158
Paying your taxes and ensuring proper credit of payments159
How to get a transcript or copy of Form W-2161
Returning an erroneous refund—Paper check or direct deposit201
The collection process202
Tax payment options203
Refund offsets for unpaid child support, certain federal and state debts, and unemployment compensation debts204
Offers in compromise205
Innocent spouse relief (Including separation of liability and equitable relief)206
Dishonored payments253
Substitute tax forms254
How to choose a tax return preparer255
Signing your return electronically301
When, how, and where to file303
Checklist of common errors when preparing your tax return304
Extensions of time to file your tax return305
Recordkeeping306
Penalty for underpayment of estimated tax307
Backup withholding308
Amended returns309
Roth IRA contributions310
Coverdell education savings accounts311
Power of attorney information312
Disclosure authorizations313
Qualified tuition programs (QTPs)401
Wages and salaries403
Interest received404
Dividends407
Business income409
Capital gains and losses410
Pensions and annuities411
Pensions—The general rule and the simplified method412
Lump-sum distributions413
Rollovers from retirement plans414
Rental income and expenses415
Renting residential and vacation property416
Farming and fishing income417
Earnings for clergy418
Unemployment compensation419
Gambling income and losses420
Bartering income421
Scholarships, fellowship grants, and other grants423
Social security and equivalent railroad retirement benefits424
401(k) plans425
Passive activities—Losses and credits427
Stock options429
Traders in securities (Information for Form 1040 filers)430
Receipt of stock in a demutualization431
Canceled debt—Is it taxable or not?432
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)451
Individual retirement arrangements (IRAs)452
Alimony453
Bad debt deduction455
Moving expenses456
Student loan interest deduction457
Tuition and fees deduction458
Educator expense deduction501
Should I itemize?502
Medical and dental expenses503
Deductible taxes504
Home mortgage points505
Interest expense506
Charitable contributions508
Miscellaneous expenses509
Business use of home510
Business use of car511
Business travel expenses512
Business entertainment expenses513
Work-related education expenses514
Employee business expenses515
Casualty, disaster, and theft losses (including federally declared disaster areas)551
Standard deduction552
Tax and credits figured by the IRS553
Tax on a child's investment and other unearned income (Kiddie tax)554
Self-employment tax556
Alternative minimum tax557
Additional tax on early distributions from traditional and Roth IRAs558
Additional tax on early distributions from retirement plans, other than IRAs559
Net Investment Income Tax560
Additional Medicare Tax561
Individual shared responsibility provision601
Earned income credit602
Child and dependent care credit607
Adoption credit and adoption assistance programs608
Excess social security and RRTA tax withheld610
Retirement savings contributions credit611
Repayment of the first-time homebuyer credit612
The premium tax credit651
Notices—What to do652
Notice of underreported income—CP 2000653
IRS notices and bills, penalties, and interest charges654
Understanding your CP75 or CP75A Notice Request for Supporting Documentation701
Sale of your home703
Basis of assets704
Depreciation705
Installment sales751
Social security and Medicare withholding rates752
Filing Forms W-2 and W-3753
Form W-4—Employee's Withholding Allowance Certificate755
Employer identification number (EIN)—How to apply756
Employment taxes for household employees757
Forms 941 and 944—Deposit requirements758
Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax Return759
Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit requirements760
Form 943—Reporting and deposit requirements for agricultural employers761
Tips—Withholding and reporting762
Independent contractor vs. employee763
The Affordable Care Act801
Who must file information returns electronically802
Applying to file information returns electronically803
Waivers and extensions804
Test files and combined federal and state filing851
Resident and nonresident aliens856
Foreign tax credit857
Individual taxpayer identification number (ITIN)858
Alien tax clearance901
Is a person with income from Puerto Rico required to file a U.S. federal income tax return?902
Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax903
U.S. employment tax in Puerto Rico904
Tax assistance for residents of Puerto RicoJanuary 2, 2018.
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We Welcome Comments on Forms
We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments from IRS.gov/Forms. Click on "More Information" and then on "Give us feedback." Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.
Estimates of Taxpayer Burden
The following table shows burden estimates based on current statutory requirements as of September 2017, for taxpayers filing a 2017 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and don’t necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 12 hours, with an average cost of $210 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 15 hours and $270; the average burden for taxpayers filing Form 1040A is about 7 hours and $90; and the average for Form 1040EZ filers is about 5 hours and $40.
Within each of these estimates there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 8 hours and $120, while business taxpayers are expected to have an average burden of about 21 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.
If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms .
Estimated Average Taxpayer Burden for Individuals by Activity
| Average Burden | ||||||||
|---|---|---|---|---|---|---|---|---|
| Average Time (Hours) | Average
Cost (Dollars)** |
|||||||
| Primary Form Filed or
Type of Taxpayer |
Percentage
of Returns |
Total
Time* |
Record
Keeping |
Tax
Planning |
Form
Completion and Submission |
All
Other |
||
| All taxpayers | 100 | 12 | 5 | 2 | 4 | 1 | $210 | |
| Primary forms filed | ||||||||
| 1040 | 68 | 15 | 7 | 2 | 4 | 1 | 270 | |
| 1040A | 20 | 7 | 2 | 1 | 3 | 1 | 90 | |
| 1040EZ | 12 | 5 | 1 | *** | 2 | 1 | 40 | |
| Type of taxpayer | ||||||||
| Nonbusiness**** | 70 | 8 | 3 | 1 | 3 | 1 | 120 | |
| Business**** | 30 | 21 | 11 | 3 | 5 | 1 | 410 | |
| *Detail may not add to total time due to rounding.
**Dollars rounded to the nearest $10. ***Rounds to less than one hour. ****You are considered a "business" filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a "nonbusiness" filer if you don’t file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ. |
Introduction
You can view and download the tax forms and publications you need at IRS.gov/Forms. You also can place an order for forms at IRS.gov/OrderForms to avoid having to complete and mail the order form.
The most frequently ordered forms and publications are listed on the order form. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.
How To Use the Order Form
Circle the items you need on the order form. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper.
Print or type your name and address accurately in the space provided on the order form to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown next. You should receive your order within 10 business days after we receive your request.
Don’t send your tax return to the address shown here. Instead, see the addresses at the end of these instructions.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
On or before the first Monday in February of each year, the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted.
In fiscal year 2016 (which began on October 1, 2015, and ended on September 30, 2016), federal income was $3.268 trillion and outlays were $3.853 trillion, leaving a deficit of $585 billion.
Note. The percentages shown here exclude undistributed offsetting receipts, which were $95 billion in fiscal year 2016. In the budget, these receipts are offset against spending in figuring the outlay totals shown above. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.
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Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.
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National defense, veterans, and foreign affairs: About 15% of outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 4% were for veterans benefits and services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of U.S. embassies abroad.
-
Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs.
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Social programs: About 16% of total outlays were for Medicaid, Supplemental Nutrition Assistance Program (formerly food stamps), temporary assistance for needy families, supplemental security income, and related programs; and 6% for health research and public health programs, unemployment compensation, assisted housing, and social services.
A
- ABLE account, Taxable income., Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
- Additional Medicare Tax, Additional Medicare Tax.
- Address change, Address Change
- Addresses of IRS centers, 1040 - Additional Material
- Adjusted gross income, Adjusted Gross Income, Line 37
- Adoption credit, Other Credits
- Adoption expenses
-
- Employer-provided benefits for, Wages, Salaries, Tips, etc.
- Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs).
- Alaska Permanent Fund dividends, Taxable income.
- Aliens, Nonresident aliens and dual-status aliens.
- Alimony paid, Alimony Paid
- Alimony received, Alimony Received
- Alternative minimum tax, Alternative Minimum Tax (AMT)
- Amended return, Amended Return
- Amount you owe, Amount You Owe, Figuring the Penalty
- Annuities, Pensions and Annuities, Lump-Sum Distributions
- Archer MSAs, Other Income, Line 59, Other Taxes
- Artists, Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
- Attachments to the return, Assemble Your Return
- Awards, Taxable income.
B
- Bankruptcy cases, chapter 11, Chapter 11 Bankruptcy Cases
- Bequests, Nontaxable income.
- Blindness, Blindness, Standard Deduction Worksheet for Dependents—Line 40
- Business income or loss, Business Income or (Loss)
C
- Canceled debt, Taxable income.
- Capital gain distributions, Line 13
- Capital gain or loss, Capital Gain or (Loss)
- Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
- Child custody, Custodial and noncustodial parents.
- Child support, Nontaxable income.
- Child tax credits, Dependents and Qualifying Child for Child Tax Credit , Additional Child Tax Credit
- Community property states, Community Property States
- Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
- Corrective distributions, Wages, Salaries, Tips, etc.
D
- Daycare center expenses, Credit for Child and Dependent Care Expenses
- Death of a taxpayer, Death of a Taxpayer
- Death of spouse, Death of your spouse., Death of a Taxpayer
- Dependent care benefits, Wages, Salaries, Tips, etc.
- Dependents
-
- Exemptions for, Dependents and Qualifying Child for Child Tax Credit
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Direct deposit of refund, Amount Refunded to You, Line 77
- Disability expenses, Taxable income.
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dividends
-
- Nondividend distributions, Ordinary Dividends
- Ordinary dividends, Ordinary Dividends
- Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Divorced parents, Children of divorced or separated parents.
- Domestic production activities deduction, Domestic Production Activities Deduction
- Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.
E
- Earned income credit (EIC), What Is the EIC? , EIC Table
-
- Combat pay, nontaxable, Definitions and Special Rules
- Education
-
- Credits, Education Credits, American Opportunity Credit
- Expenses, Student Loan Interest Deduction, Education Credits, American Opportunity Credit
- Recapture of education credits, Tax
- Savings accounts, Other Income, Taxable income., Line 59
- Educator expenses, Educator Expenses
- Elderly persons
-
- Credit for, Other Credits
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Electric vehicles, Other Credits
- Electronic filing (e-file), , , , Amount Refunded to You, Amount You Owe, Electronic Return Signatures, Assemble Your Return
- Estimated tax, 2017 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2018
- Excess deferrals, Wages, Salaries, Tips, etc.
- Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
- Exemptions, Exemptions
- Extension of time to file, What if You Can't File on Time?, Amount Paid With Request for Extension To File
F
- Filing requirements, , Private Delivery Services
- Filing status, which box to check, Filing Status, Qualifying Widow(er)
- Foreign accounts and trusts, Foreign accounts and trusts.
- Foreign tax credit, Foreign Tax Credit
- Foreign-source income, Foreign-Source Income
- Form W-2, Missing or Incorrect Form W-2?
- Free tax help, How To Get Tax Help
G
- Gambling, Taxable income.
- General business credit, Other Credits
- Gifts, Nontaxable income.
- Golden parachute payments, Other Taxes
- Group-term life insurance, uncollected tax on, Other Taxes
H
- Head of household, Head of Household
- Health care coverage, individual responsibility, Health Care: Individual Responsibility
- Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
- Health insurance premiums, credit for, Net Premium Tax Credit
- Health savings accounts, Other Income, Taxable income., Health Savings Account (HSA) Deduction, Line 59, Other Taxes
- Help, tax, How To Get Tax Help
- Homebuyer credit, first-time, First-Time Homebuyer Credit Repayment
- Household employment taxes, Household Employment Taxes
- How to comment on forms, We Welcome Comments on Forms
- How to get tax help, How To Get Tax Help
I
- Identity Protection PIN, Identity Protection PIN
- Identity theft, Secure Your Tax Records From Identity Theft
- Income, Foreign-Source Income, Other Income
- Income tax withholding (federal), Line 65, Income Tax Withholding and Estimated Tax Payments for 2018
- Individual retirement arrangements (IRAs)
-
- Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32
- Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
- Distributions from (lines 15a and 15b), IRA Distributions
- Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
- Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
- Injured spouse, Injured Spouse
- Innocent spouse relief, Innocent Spouse Relief
- Installment payments, What If You Can't Pay?
- Interest income
-
- Tax-exempt, Line 8b
- Taxable, Line 8a, Taxable Interest
- Interest on taxes, Interest and Penalties
- Investment income, tax on, Net Investment Income Tax.
- Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
- ITINs for aliens, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
J
- Jury duty pay, Taxable income., Line 36
L
- Life insurance, Nontaxable income.
- Line instructions for Form 1040, , Assemble Your Return
- Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income
- Long-term care insurance, Self-Employed Health Insurance Deduction
- Lump-sum distributions, Lump-Sum Distributions
M
- Market discount on bonds, Taxable Interest
- Married persons
-
- Filing joint returns, Married Filing Jointly
- Filing separate returns, Married Filing Separately
- Living apart, Married persons who live apart.
- Medicaid waiver payments to care provider, Medicaid waiver payments to care provider.
- Medical insurance premiums, credit for, Net Premium Tax Credit
- Medicare tax, additional, Additional Medicare Tax.
- Mortgage interest credit, Other Credits
- Moving expenses, Moving Expenses
- Multiple support agreement, Multiple support agreements.
N
- Name change, Name Change
- Net Investment Income Tax, Net Investment Income Tax.
- Net operating loss, Net operating loss (NOL) deduction.
- Nonresident aliens, Nonresident aliens and dual-status aliens., IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens, Nonresident Alien Spouse, Nonresident aliens and dual-status aliens.
O
- Offsets, Refund Offset
- Order form for forms and publications,
- Other income, Other Income, Taxable income.
- Other taxes, Other Taxes, Other Taxes
P
- Parents, divorced or separated, Children of divorced or separated parents.
- Pay taxes electronically, Amount You Owe
- Payments, Payments, Line 73
- Penalty
-
- Early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Estimated tax, Estimated Tax Penalty, Figuring the Penalty
- Others (including late filing and late payment), Interest and Penalties
- Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
- Premium tax credit, Net Premium Tax Credit
- Presidential election $3 check-off, Presidential Election Campaign Fund
- Private delivery services, Private Delivery Services
- Prizes, Taxable income.
- Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?
Q
- Qualified dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
- Qualified tuition program earnings, Taxable income., Line 59
R
- Railroad retirement benefits
-
- Treated as a pension, Fully Taxable Pensions and Annuities
- Treated as social security, Social Security Benefits
- Records, how long to keep, How Long Should Records Be Kept?
- Refund, Refund, Applied to Your 2018 Estimated Tax
- Refund information, Refund Information
- Refund offset, Refund Offset
- Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
- Reservists, expenses of, Line 24
- Resident aliens, Resident aliens.
- Residential energy efficient property credit, Residential energy efficient property credit.
- Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
- Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
- Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
- Roth IRAs, IRA Distributions, IRA Deduction
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)
- Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
- Self-employment tax
-
- Deduction for part of, Deductible Part of Self-Employment Tax
- Separated parents, Children of divorced or separated parents.
- Shared responsibility payment, Health Care: Individual Responsibility
- Signing your return, Sign Your Return
- Single person, Single
- Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
- Social security number, Social Security Number (SSN), Social security number.
- Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
- State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
- Statutory employees, Were You a Statutory Employee?
- Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33
T
- Tax and credits, Tax and Credits, Other Taxes
-
- Figured by the IRS, Tax, Credit figured by the IRS.
- Other taxes
-
- Alternative minimum tax, Alternative Minimum Tax (AMT)
- IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
- Lump-sum distributions, Lump-Sum Distributions
- Recapture, Other Taxes
- Tax Counseling for the Elderly (TCE),
- Tax help, How To Get Tax Help
- Tax rate schedules,
- Tax table, Tax Table
- Tax Topics, Tax Topics
- Third party designee, Third Party Designee
- Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax from Forms 4137 and 8919
- Tips reported to employer, uncollected tax on, Other Taxes
- Tuition and fees, Tuition and Fees
- Tuition program earnings, Taxable income., Line 59
U
- Unemployment compensation, Unemployment Compensation
V
- Volunteer Income Tax Assistance Program (VITA),
W
- Wages, Wages, Salaries, Tips, etc.
- What if you can't pay?, What If You Can't Pay?
- What's new, What's New
- When and where should you file?, When and Where Should You File?
- Where do you file?, 1040 - Additional Material
- Who must file,
- Who should file, Do You Have To File?
- Widows and widowers, qualifying, Qualifying Widow(er)
- Winnings, prizes, gambling, and lotteries (other income), Taxable income.
- Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2018
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Where Do You File? | Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier. |
|
Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/ 4″ thick). Also, include your complete return address. | ||
| THEN use this address if you: | ||||||
| IF you live in... |
Are requesting a refund or
are not enclosing a check or money order... |
Are enclosing a check or
money order... |
||||
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury
Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service
P.O. Box 1214 Charlotte, NC 28201-1214 |
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| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming | Department of the Treasury
Internal Revenue Service Fresno, CA 93888-0002 |
Internal Revenue Service
P.O. Box 7704 San Francisco, CA 94120-7704 |
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| Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin | Department of the Treasury
Internal Revenue Service Fresno, CA 93888-0002 |
Internal Revenue Service
P.O. Box 802501 Cincinnati, OH 45280-2501 |
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| Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia | Department of the Treasury
Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service
P.O. Box 931000 Louisville, KY 40293-1000 |
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| Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont | Department of the Treasury
Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service
P.O. Box 37008 Hartford, CT 06176-7008 |
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| Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia | Department of the Treasury
Internal Revenue Service Ogden, UT 84201-0002 |
Internal Revenue Service
P.O. Box 37910 Hartford, CT 06176-7910 |
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| A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien | Department of the Treasury
Internal Revenue Service Austin, TX 73301-0215 |
Internal Revenue Service
P.O. Box 1303 Charlotte, NC 28201-1303 |
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| *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570. | ||||||